BlackletterCalifornia law

Revenue and Taxation Code § 25134

ARTICLE 2. Uniform Division of Income for Tax Purposes Act

Current as of September 28, 2026Rev. & Tax. Code, § 25134Official source ↗

Amended by Stats. 2000, Ch. 862, Sec. 225. Effective January 1, 2001.

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.