Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 25101.15 — General Provisions
Cal. Rev. & Tax. Code § 25101.15
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1980-07-10
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If the income of two or more taxpayers is derived solely from sources within this state and their business activities are such that if conducted within and without this state a combined report would be required to determine their business income derived from sources within this state, then such…
Citator
Cal. Rev. & Tax. Code § 25101.15 — General Provisions is in force in the current edition of the Code, and nothing recorded condemns it.
If the income of two or more taxpayers is derived solely from sources within this state and their business activities are such that if conducted within and without this state a combined report would be required to determine their business income derived from sources within this state, then such taxpayers shall be allowed to determine their business income in accordance with Section 25101.