ARTICLE 2. Uniform Division of Income for Tax Purposes Act
Current as of September 28, 2026Rev. & Tax. Code, § 25123Official source ↗
Added by Stats. 1966, Ch. 2.
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.