California § 25136 - Notwithstanding Section 38006, for taxable years beginning on or after January 1,
Full text of California Public Contract Code - PCC § 25136 — Notwithstanding Section 38006, for taxable years beginning on or after January 1,, with citation guidance and answers to common questions.
§ 25136. Notwithstanding Section 38006, for taxable years beginning on or after January 1,
(a) Notwithstanding Section 38006, for taxable years beginning on or after January 1, 2013, sales, other than sales of tangible personal property, are in this state if: (1) Sales from services are in this state to the extent the purchaser of the service received the benefit of the services in this state. (2) Sales from intangible property are in this state to the extent the property is used in this state. In the case of marketable securities, sales are in this state if the customer is in this state. (3) Sales from the sale, lease, rental, or licensing of real property are in this state if the real property is located in this state. (4) Sales from the rental, lease, or licensing of tangible personal property are in this state if the property is located in this state. (b) The Franchise Tax Board may prescribe regulations as necessary or appropriate to carry out the purposes of this section.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 25136
What does Public Contract Code - PCC § 25136 cover?
Section 25136 ("Notwithstanding Section 38006, for taxable years beginning on or after January 1,") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 25136?
A common citation format is "Public Contract Code - PCC § 25136" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 25136 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.