Rev. & Tax. Code, § 25121 · Article 2. Uniform Division of Income for Tax Purposes Act

Rev. & Tax. Code, § 25121

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Any taxpayer having income from business activity which is taxable both within and without this state shall allocate and apportion its net income as provided in this act.

Notes and commentary — not statutory text

History

Added by Stats. 1966, Ch. 2.

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&sectionNum=25121.
Text hash: sha256 e880ee47c9a06651e349bda020b14335e3a488a23492463d44c27bc7df03ca05
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

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 25121. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 25107Printed as Sections 25101 and 25121

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.