BlackletterCalifornia law

Revenue and Taxation Code § 25126

ARTICLE 2. Uniform Division of Income for Tax Purposes Act

Current as of September 28, 2026Rev. & Tax. Code, § 25126Official source ↗

Added by Stats. 1966, Ch. 2.

Interest and dividends are allocable to this state if the taxpayer’s commercial domicile is in this state.