Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 25126 — Uniform Division of Income for Tax Purposes Act
Cal. Rev. & Tax. Code § 25126
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Interest and dividends are allocable to this state if the taxpayer’s commercial domicile is in this state.
Citator
Cal. Rev. & Tax. Code § 25126 — Uniform Division of Income for Tax Purposes Act is in force in the current edition of the Code, and nothing recorded condemns it.
Interest and dividends are allocable to this state if the taxpayer’s commercial domicile is in this state.