Section 25133 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.
25133
. Compensation is paid in this state if:
(a) The individual's service is performed entirely within the
state; or
(b) The individual's service is performed both within and without
the state, but the service performed without the state is incidental
to the individual's service within the state; or
(c) Some of the service is performed in the state and (1) the base
of operations or, if there is no base of operations, the place from
which the service is directed or controlled is in the state, or (2)
the base of operations or the place from which the service is
directed or controlled is not in any state in which some part of the
service is performed, but the individual's residence is in this
state.