{"id":2370,"date":"2022-04-26T07:14:26","date_gmt":"2022-04-26T07:14:26","guid":{"rendered":"https:\/\/crowdsourcelawyers.com\/california-statutes\/?page_id=2370"},"modified":"2022-05-20T23:45:42","modified_gmt":"2022-05-20T23:45:42","slug":"revenue-and-taxation-code-rtc-25120","status":"publish","type":"page","link":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-25120\/","title":{"rendered":"Revenue and Taxation Code &#8211; RTC 25120"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l2ft92ca-18ce6afb4480125b2b71e3ff7796e8a6\">\n#top .av-special-heading.av-l2ft92ca-18ce6afb4480125b2b71e3ff7796e8a6{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-l2ft92ca-18ce6afb4480125b2b71e3ff7796e8a6 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l2ft92ca-18ce6afb4480125b2b71e3ff7796e8a6 .av-subheading{\nfont-size:22px;\n}\n<\/style>\n<div  class='av-special-heading av-l2ft92ca-18ce6afb4480125b2b71e3ff7796e8a6 av-special-heading-h1 blockquote modern-quote  avia-builder-el-0  el_before_av_hr  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>California<\/p>\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Revenue and Taxation Code &#8211; RTC \u00a7 25120<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-1  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-av_textblock-e878f05c31dff72941bf1e49a00d9ff5 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad\">\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchform_wrapper{\nborder-color:#edae44;\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #s.av-input-field{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon.avia-svg-icon svg:first-child{\nfill:#edae44;\nstroke:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #searchsubmit{\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchsubmit_wrapper{\nbackground-color:#edae44;\n}\n<\/style>\n<div  class='avia_search_element av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad  avia-builder-el-3  el_after_av_textblock  el_before_av_hr '><search><form action='https:\/\/crowdsourcelawyers.com\/california-statutes\/' id='searchform_element' method='get' class='' data-element_id='av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad' ><div class='av_searchform_wrapper'><input type='search' value='' id='s' name='s' placeholder='Search CA statutes' aria-label='Search CA statutes' class='av-input-field ' required \/><div class='av_searchsubmit_wrapper '><input type='submit' value='Find' id='searchsubmit' class='button ' title='View results on search page' aria-label='View results on search page' \/><\/div><input type='hidden' name='numberposts' value='10' \/><input type='hidden' name='results_hide_fields' value='' \/><\/div><\/form><\/search><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-4  el_after_avia_sc_search  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l2ftbsta-51fdbc9a86a311ff8a031bedd3559acf '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div class=\"row\">\n<div class=\"subsection\"><\/div>\n<div class=\"subsection\">\n<p>As used in\u00a0<span class=\"cite\">Sections 25120\u00a0<\/span>to\u00a0<span class=\"cite\">25139\u00a0<\/span>, inclusive, which shall hereafter be referred to as \u201cthis act,\u201d unless the context otherwise requires:<\/p>\n<div class=\"subsection\">\n<p>(a)\u2002\u201c<span class=\"wordphrase\">Business income<\/span>\u201d means income arising from transactions and activity in the regular course of the taxpayer&#8217;s trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of the taxpayer&#8217;s regular trade or business operations.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(b)\u2002\u201c<span class=\"wordphrase\">Commercial domicile<\/span>\u201d means the principal place from which the trade or business of the taxpayer is directed or managed.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(c)\u2002\u201c<span class=\"wordphrase\">Compensation<\/span>\u201d means wages, salaries, commissions and any other form of remuneration paid to employees for personal services.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(d)\u2002\u201c<span class=\"wordphrase\">Nonbusiness income<\/span>\u201d means all income other than business income.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(e)\u2002<span class=\"added-material\">For taxable years beginning before January 1, 2011, \u201c<\/span><span class=\"wordphrase\">sales<\/span>\u201d means all gross receipts of the taxpayer not allocated under\u00a0<span class=\"cite\">Sections 25123\u00a0<\/span><span class=\"added-material\">to<\/span><span class=\"cite\">\u00a025127\u00a0<\/span><span class=\"added-material\">, inclusive<\/span>.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(f)\u2002For taxable years beginning on or after January 1, 2011:<\/span><\/p>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(1)\u2002\u201c<span class=\"wordphrase\">Sales<\/span>\u201d means all gross receipts of the taxpayer not allocated under\u00a0<span class=\"cite\">Sections 25123\u00a0<\/span>to\u00a0<span class=\"cite\">25127\u00a0<\/span>, inclusive.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(2)\u2002\u201c<span class=\"wordphrase\">Gross receipts<\/span>\u201d means the gross amounts realized (the sum of money and the fair market value of other property or services received) on the sale or exchange of property, the performance of services, or the use of property or capital (including rents, royalties, interest, and dividends) in a transaction that produces business income, in which the income, gain, or loss is recognized (or would be recognized if the transaction were in the United States) under the Internal Revenue Code\u2009<\/span>\u00a0<span class=\"added-material\">, as applicable for purposes of this part. \u2002Amounts realized on the sale or exchange of property shall not be reduced by the cost of goods sold or the basis of property sold. \u2002Gross receipts, even if business income, shall not include the following items:<\/span><\/p>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(A)\u2002Repayment, maturity, or redemption of the principal of a loan, bond, mutual fund, certificate of deposit, or similar marketable instrument.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(B)\u2002The principal amount received under a repurchase agreement or other transaction properly characterized as a loan.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(C)\u2002Proceeds from issuance of the taxpayer&#8217;s own stock or from sale of treasury stock.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(D)\u2002Damages and other amounts received as the result of litigation.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(E)\u2002Property acquired by an agent on behalf of another.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(F)\u2002Tax refunds and other tax benefit recoveries.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(G)\u2002Pension reversions.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(H)\u2002Contributions to capital (except for sales of securities by securities dealers).<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(I)\u2002Income from discharge of indebtedness.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(J)\u2002Amounts realized from exchanges of inventory that are not recognized under the Internal Revenue Code.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(K)\u2002Amounts received from transactions in intangible assets held in connection with a treasury function of the taxpayer&#8217;s unitary business and the gross receipts and overall net gains from the maturity, redemption, sale, exchange, or other disposition of those intangible assets. \u2002For purposes of this subparagraph, \u201c<span class=\"wordphrase\">treasury function<\/span>\u201d means the pooling, management, and investment of intangible assets for the purpose of satisfying the cash flow needs of the taxpayer&#8217;s trade or business, such as providing liquidity for a taxpayer&#8217;s business cycle, providing a reserve for business contingencies, and business acquisitions, and also includes the use of futures contracts and options contracts to hedge foreign currency fluctuations. \u2002A taxpayer principally engaged in the trade or business of purchasing and selling intangible assets of the type typically held in a taxpayer&#8217;s treasury function, such as a registered broker-dealer, is not performing a treasury function, for purposes of this subparagraph, with respect to income so produced.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(L)\u2002Amounts received from hedging transactions involving intangible assets. \u2002A \u201c<span class=\"wordphrase\">hedging transaction<\/span>\u201d means a transaction related to the taxpayer&#8217;s trading function involving futures and options transactions for the purpose of hedging price risk of the products or commodities consumed, produced, or sold by the taxpayer.<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(3)\u2002Exclusion of an item from the definition of \u201c<span class=\"wordphrase\">gross receipts<\/span>\u201d shall not be determinative of its character as business or nonbusiness income.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(4)\u2002The changes to this section by the act adding this sentence pertaining to taxable years beginning before January 1, 2011, constitute clarifying, nonsubstantive changes.<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(g)<\/span>\u2002\u201c<span class=\"wordphrase\">State<\/span>\u201d means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof.<\/p>\n<\/div>\n<p><br class=\"avia-permanent-lb\" \/><br class=\"avia-permanent-lb\" \/><\/p>\n<\/div>\n<\/div>\n<hr \/>\n<p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":7,"featured_media":0,"parent":2019,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2370","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Revenue and 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