Cal. Code Regs. Tit. 18, §§ 17951-2 - ** Income from Sources Within this State
Income from sources within this State includes income from real or tangible personal property located in this State (see Reg. 17951-3); income from a business, trade, or profession carried on within this State (see Reg. 17951-4); compensation for personal services performed within this State (see Reg. 17951-5); and income from stocks, bonds, notes, bank deposits and other intangible personal property having a business or taxable situs in this State (see Reg. 17952; and rentals or royalties for the use of, or for the privilege of using in this State, patents, copyrights, secret processes and formulas, good will, trade-marks, trade brands, franchises, and other like property having a taxable or business situs in this State (see Reg. 17952). Qualified retirement income, as defined in Section 17952.5 of the Revenue and Taxation Code received by a nonresident during a taxable year beginning on or after January 1, 1996, is not included in gross income derived from sources within this State.
Notes
2. Change without regulatory effect amending section and NOTE filed 7-28-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 31).
** This regulation is substantially the same as Title 18, Cal. Adm. Code, Chapter 3, Subchapter 2, Section 17211-14(b).
Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Sections 17041, 17951 and 17952, Revenue and Taxation Code.
2. Change without regulatory effect amending section and Note filed 7-28-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 31).
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