Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 11. CORPORATION TAX LAW [23001 - 25141]
( Heading of Part 11 amended by Stats. 2001, Ch. 543, Sec. 21. ) CHAPTER 17. Allocation of Income [25101 - 25141]
( Chapter 17 added by Stats. 1955, Ch. 938. ) ARTICLE 2. Uniform Division of Income for Tax Purposes Act [25120 - 25141]
( Article 2 added by Stats. 1966, Ch. 2. ) 25123.
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.
(Added by Stats. 1966, Ch. 2.)