Rev. & Tax. Code, § 25126 · Article 2. Uniform Division of Income for Tax Purposes Act

Rev. & Tax. Code, § 25126

Verbatim from the official edition

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

Interest and dividends are allocable to this state if the taxpayer’s commercial domicile is in this state.

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=25126.
Text hash: sha256 912c480df600060d3b4915fd361458c8459a979de7ed6ecf5df769a5a57d7e29
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

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.