Rev. & Tax. Code, § 25101.15 · Article 1. General Provisions
Rev. & Tax. Code, § 25101.15
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If the income of two or more taxpayers is derived solely from sources within this state and their business activities are such that if conducted within and without this state a combined report would be required to determine their business income derived from sources within this state, then such taxpayers shall be allowed to determine their business income in accordance with Section 25101.
Notes and commentary — not statutory text
History
Added by Stats. 1980, Ch. 390, Sec. 1. Effective July 10, 1980. Applicable to income years beginning on or after January 1, 1980, by Sec. 2 of Ch. 390.
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=25101.15.
- Text hash
- sha256 379646ea4f178184e2a02a19fb9cc047e01ba7471c5c2ef8c79938af8e70d30f
- 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.
Revenue and Taxation Code
Cited by 25 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 25101.15. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 6377.1Printed as Section 25101.15
- Rev. & Tax. Code, § 17039.3Printed as Section 25101.15
- Rev. & Tax. Code, § 17039.4Printed as Section 25101.15
- Rev. & Tax. Code, § 17039.5Printed as Section 25101.15
- Rev. & Tax. Code, § 17039.6Printed as Section 25101.15
- Rev. & Tax. Code, § 17053.64Printed as Section 25101.15
- Rev. & Tax. Code, § 17053.71Printed as Section 25101.15
- Rev. & Tax. Code, § 19138Printed as Section 25101.15
- Rev. & Tax. Code, § 23036.3Printed as Section 25101.15
- Rev. & Tax. Code, § 23036.4Printed as Section 25101.15
- Rev. & Tax. Code, § 23036.5Printed as Section 25101.15
- Rev. & Tax. Code, § 23036.6Printed as Section 25101.15
- Rev. & Tax. Code, § 23626Printed as Section 25101.15
- Rev. & Tax. Code, § 23628Printed as Section 25101.15
- Rev. & Tax. Code, § 23664Printed as Section 25101.15
- 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 25101.15
- Rev. & Tax. Code, § 25105Printed as Section 25101 or 25101.15
- Rev. & Tax. Code, § 25108Printed as Section 25101 or 25101.15
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.