Rev. & Tax. Code, § 25101 · Article 1. General Provisions
Rev. & Tax. Code, § 25101
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
When the income of a taxpayer subject to the tax imposed under this part is derived from or attributable to sources both within and without the state the tax shall be measured by the net income derived from or attributable to sources within this state in accordance with the provisions of Article 2 (commencing with Section 25120). However, any method of apportionment shall take into account as income derived from or attributable to sources without the state, income derived from or attributable to transportation by sea or air without the state, whether or not the transportation is located in or subject to the jurisdiction of any other state, the United States or any foreign country.
If the Franchise Tax Board reapportions net income upon its examination of any return, it shall, upon the written request of the taxpayer, disclose to it the basis upon which its reapportionment has been made.
Notes and commentary — not statutory text
History
Amended by Stats. 1982, Ch. 466, Sec. 104.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=25101.
- Text hash
- sha256 7cfbc76284ae86de3f193d203c30ec8498b0a2430c849e338a56912382d4ab4e
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 40 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 25101. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 6377.1Printed as Section 25101
- Rev. & Tax. Code, § 17039.3Printed as Section 25101 or 25110
- Rev. & Tax. Code, § 17039.4Printed as Section 25101 or 25110
- Rev. & Tax. Code, § 17039.5Printed as Section 25101 or 25110
- Rev. & Tax. Code, § 17039.6Printed as Section 25101 or 25110
- Rev. & Tax. Code, § 17053.64Printed as Section 25101
- Rev. & Tax. Code, § 17053.71Printed as Section 25101 or 25110
- Rev. & Tax. Code, § 19138Printed as Section 25101
- Rev. & Tax. Code, § 19141.6Printed as Section 25101 | Section 25101 or 25110
- Rev. & Tax. Code, § 19164Printed as Section 25101 or 25110
- Rev. & Tax. Code, § 23036.3Printed as Section 25101 or 25110
- Rev. & Tax. Code, § 23036.4Printed as Section 25101 or 25110
- Rev. & Tax. Code, § 23036.5Printed as Section 25101 or 25110
- Rev. & Tax. Code, § 23036.6Printed as Section 25101 or 25110
- Rev. & Tax. Code, § 23038.5Printed as Section 25101
- Rev. & Tax. Code, § 23040.1Printed as Sections 23040 and 25101
- Rev. & Tax. Code, § 23626Printed as Section 25101
- Rev. & Tax. Code, § 23628Printed as Section 25101 or 25110
- Rev. & Tax. Code, § 23663Printed as Section 25101 or 25110
- Rev. & Tax. Code, § 23664Printed as Section 25101
- Rev. & Tax. Code, § 24344Printed as Section 25101 or 25110
- Rev. & Tax. Code, § 24347.5Printed as Section 25101 or 25101.15
- Rev. & Tax. Code, § 24347.6Printed as Section 25101 or 25101.15
- Rev. & Tax. Code, § 24347.7Printed as Section 25101 or 25101.15
- Rev. & Tax. Code, § 24347.8Printed as Section 25101 or 25101.15
- Rev. & Tax. Code, § 24347.9Printed as Section 25101 or 25101.15
- Rev. & Tax. Code, § 24347.10Printed as Section 25101 or 25101.15
- Rev. & Tax. Code, § 24416.1Printed as Section 25101 or 25101.15
- Rev. & Tax. Code, § 24416.21Printed as Section 25101
- Rev. & Tax. Code, § 24455Printed as Section 25101 or 25110
- Rev. & Tax. Code, § 24465Printed as Section 25101 or 25110
- Rev. & Tax. Code, § 25101.1Printed as Section 25101 | Section 25101 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 25101.15Printed as Section 25101
- Rev. & Tax. Code, § 25105Printed as Section 25101 or 25101.15
- Rev. & Tax. Code, § 25106.5Printed as Section 25101 or 25110 of this chapter | Sections 25101 and 25110 of this chapter | Sections 25101 and 25110 of this part
- Rev. & Tax. Code, § 25107Printed as Sections 25101 and 25121
- Rev. & Tax. Code, § 25108Printed as Section 25101 or 25101.15
- Rev. & Tax. Code, § 25110Printed as Section 25101
- Rev. & Tax. Code, § 25111Printed as Section 25101
- Rev. & Tax. Code, § 25128Printed as Section 25101 | Sections 25101 and 25120
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.