Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 25134 — Uniform Division of Income for Tax Purposes Act
Cal. Rev. & Tax. Code § 25134
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the taxable year, and the denominator of which is the total sales of the taxpayer everywhere during the taxable year.
Citator
Cal. Rev. & Tax. Code § 25134 — Uniform Division of Income for Tax Purposes Act is in force in the current edition of the Code, and nothing recorded condemns it.
The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the taxable year, and the denominator of which is the total sales of the taxpayer everywhere during the taxable year.