Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 25128.7 — Uniform Division of Income for Tax Purposes Act
Cal. Rev. & Tax. Code § 25128.7
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Notwithstanding Section 38006, for taxable years beginning on or after January 1, 2013, all business income of an apportioning trade or business, other than an apportioning trade or business described in subdivision (b) of Section 25128, shall be apportioned to this state by multiplying the…
Citator
Cal. Rev. & Tax. Code § 25128.7 — Uniform Division of Income for Tax Purposes Act is in force in the current edition of the Code, and nothing recorded condemns it.
Notwithstanding Section 38006, for taxable years beginning on or after January 1, 2013, all business income of an apportioning trade or business, other than an apportioning trade or business described in subdivision (b) of Section 25128, shall be apportioned to this state by multiplying the business income by the sales factor.