BlackletterCalifornia law

Revenue and Taxation Code § 25132

ARTICLE 2. Uniform Division of Income for Tax Purposes Act

Current as of September 28, 2026Rev. & Tax. Code, § 25132Official source ↗

Amended by Stats. 2000, Ch. 862, Sec. 224. Effective January 1, 2001.

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.