{"code":"RTC","codeName":"Revenue and Taxation Code","section":"25123","citation":"Rev. & Tax. Code, § 25123","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 17. Allocation of Income [25101. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-17"},{"name":"ARTICLE 2. Uniform Division of Income for Tax Purposes Act [25120. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-17/article-2"}],"history":"Added by Stats. 1966, Ch. 2.","effective":null,"html":"<p>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 <a href=\"/rtc/25124\">25124</a> through <a href=\"/rtc/25127\">25127</a> of this act.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/uniform-division-of-income-for-tax-purposes-act-25123","source":"California Legislative Information bulk export (pubinfo)"}