{"code":"RTC","codeName":"Revenue and Taxation Code","section":"25128.7","citation":"Rev. & Tax. Code, § 25128.7","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 November 6, 2012, by initiative Proposition 39, Sec. 6.","effective":null,"html":"<p>Notwithstanding Section 38006, for taxable years beginning on or after January 1, 2013, all business income of an apportioning trade or business, other than an apportioning trade or business described in subdivision (b) of Section <a href=\"/rtc/25128\">25128</a>, shall be apportioned to this state by multiplying the business income by the sales factor.</p>","text":"Notwithstanding Section 38006, for taxable years beginning on or after January 1, 2013, all business income of an apportioning trade or business, other than an apportioning trade or business described in subdivision (b) of Section 25128, shall be apportioned to this state by multiplying the business income by the sales factor.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/uniform-division-of-income-for-tax-purposes-act-25128-7","source":"California Legislative Information bulk export (pubinfo)"}