{"code":"RTC","codeName":"Revenue and Taxation Code","section":"25132","citation":"Rev. & Tax. Code, § 25132","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":"Amended by Stats. 2000, Ch. 862, Sec. 224.   Effective January 1, 2001.","effective":"2001-01-01","html":"<p>The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the taxable year by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the taxable year.</p>","text":"The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the taxable year by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the taxable year.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/uniform-division-of-income-for-tax-purposes-act-25132","source":"California Legislative Information bulk export (pubinfo)"}