BlackletterCalifornia law

Revenue and Taxation Code § 25121

ARTICLE 2. Uniform Division of Income for Tax Purposes Act

Current as of September 28, 2026Rev. & Tax. Code, § 25121Official source ↗

Added by Stats. 1966, Ch. 2.

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.