{"code":"RTC","codeName":"Revenue and Taxation Code","section":"25121","citation":"Rev. & Tax. Code, § 25121","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 17. Allocation of Income [25101. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-17"},{"name":"ARTICLE 2. Uniform Division of Income for Tax Purposes Act [25120. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-17/article-2"}],"history":"Added by Stats. 1966, Ch. 2.","effective":null,"html":"<p>Any taxpayer having income from business activity which is taxable both within and without this state shall allocate and apportion its net income as provided in this act.</p>","text":"Any taxpayer having income from business activity which is taxable both within and without this state shall allocate and apportion its net income as provided in this act.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/uniform-division-of-income-for-tax-purposes-act-25121","source":"California Legislative Information bulk export (pubinfo)"}