Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 25121 — Uniform Division of Income for Tax Purposes Act
Cal. Rev. & Tax. Code § 25121
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 25121 — Uniform Division of Income for Tax Purposes Act is in force in the current edition of the Code, and nothing recorded condemns it.
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.