California CodesRTC CodeDivision 2 - OTHER TAXESPart 10 - PERSONAL INCOME TAXChapter 1 - General Provisions and Definitions§ 17020§ 17020Repealed and added by Stats. 1955, Ch. 939.“Trade or business” includes the performance of the functions of a public office.Cite this sectionCal. Rev. & Tax. Code § 17020 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-1-general-provisions-and-definitions/section-17020CopyOther sections in Chapter 1 - General Provisions and Definitions§ 17001§ 17002§ 17003§ 17004§ 17005§ 17006§ 17007§ 17008§ 17008.5§ 17009…§ 17035§ 17036§ 17037§ 17038§ 17039§ 17039.1§ 17039.2§ 17039.3§ 17039.4§ 17039.5← § 17019§ 17020.1 →