Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 3 - Franchise Tax BoardChapter 3.5 - Bank and Corporation TaxSubchapter 1 - General Provisions and Definitions
Article 2 - Definitions
Section 23040(a) - Income from Sources Within this State. [Renumbered]

Cal. Code Regs. tit. 18 § 23040(a)

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Current through Register 2024 Notice Reg. No. 52, December 27, 2024
Section 23040(a) - Income from Sources Within this State. [Renumbered]

Cal. Code Regs. Tit. 18, § 23040(a)

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).

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

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).