Section 25123 Of Article 2. Uniform Division Of Income For Tax Purposes Act From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 17. >> Article 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.