§ 17951-3. *** Income from Real or Tangible Personal Property.

Income of a nonresident from sources within this State includes rents from real or tangible personal property in this State, gains realized from the sale or transfer of such property (see Chapter 14, Sec. 18151 and following respecting capital gains) regardless of where the sale or transfer is consummated, and any other type of income derived from the ownership, control or management of real and tangible personal property located in this State irrespective of whether a trade, business or profession is carried on within this State.