California Revenue and Taxation Code

§ 25127

RTC § 25127Div. 2 · Part 11 · Ch. 17 · Art. 2

Statute text

(a)Patent and copyright royalties are allocable to this state:

(1)If and to the extent that the patent or copyright is utilized by the payor in this state, or

(2)If and to the extent that the patent or copyright is utilized by the payor in a state in which the taxpayer is not taxable and the taxpayer’s commercial domicile is in this state.

…

Legislative history

Added by Stats. 1966, Ch. 2.