Rev. & Tax. Code, § 25130 · Article 2. Uniform Division of Income for Tax Purposes Act

Rev. & Tax. Code, § 25130

Verbatim from the official edition

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

Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subrentals.

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=25130.
Text hash: sha256 8a4d2722e1b9f60b82187c560605d61131a96d5c38707702c90ce0acd0229089
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, § 25130. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 25101.3Printed as Section 25130

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.