Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 25132 — Uniform Division of Income for Tax Purposes Act
Cal. Rev. & Tax. Code § 25132
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the taxable year by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the taxable year.
Citator
Cal. Rev. & Tax. Code § 25132 — Uniform Division of Income for Tax Purposes Act is in force in the current edition of the Code, and nothing recorded condemns it.
The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the taxable year by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the taxable year.