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Chapter 3.5. Bank and Corporation Tax›Subchapter 1. General Provisions and Definitions›Article 2. Definitions

§ 23040(a). Income from Sources Within this State. [Renumbered]

California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IF9D9A5A34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 26422, Revenue and Taxation Code. Reference: Sections 23038, 23040, 24651, 24667-24670, 24672, 24673, 24832-24835, Revenue and Taxation Code.

History

  1. New section filed 7-13-73; effective thirtieth day thereafter (Register 73, No. 28).

  2. Change without regulatory effect redesignating former section 23040(a) to section 23040 filed 4-2-2001 pursuant to section 100, title 1, California Code of Regulations (Register 2001, No. 14).

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▸Contents — California Code of Regulations, Title 18 — Division 3. Franchise Tax Board
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board

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