{"code":"RTC","codeName":"Revenue and Taxation Code","section":"25134","citation":"Rev. & Tax. Code, § 25134","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. 225.   Effective January 1, 2001.","effective":"2001-01-01","html":"<p>The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the taxable year, and the denominator of which is the total sales of the taxpayer everywhere during the taxable year.</p>","text":"The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the taxable year, and the denominator of which is the total sales of the taxpayer everywhere during the taxable year.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/uniform-division-of-income-for-tax-purposes-act-25134","source":"California Legislative Information bulk export (pubinfo)"}