California Revenue and Taxation Code

§ 25123

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 25123Div. 2 · Part 11 · Ch. 17 · Art. 2

Statute text

View on leginfo.ca.gov

Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in Sections 25124 through 25127 of this act.

Legislative history

Added by Stats. 1966, Ch. 2.