Rev. & Tax. Code, § 25132 · Article 2. Uniform Division of Income for Tax Purposes Act

Rev. & Tax. Code, § 25132

Verbatim from the official edition

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

The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the taxable year by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the taxable year.

Notes and commentary — not statutory text

History

Amended by Stats. 2000, Ch. 862, Sec. 224. Effective January 1, 2001.

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=25132.
Text hash: sha256 f54c275f943df2a068ddae42cf1932d53910de16c69b673927bbe8be9d0327ae
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 2 provisions

Provisions in this library whose text cites Rev. & Tax. Code, § 25132. Each shows the citation as that text prints it.

Corporations Code

Corp. Code, § 2115Printed as Sections 25129, 25132, and 25134 of the Revenue and Taxation Code

Revenue and Taxation Code

Rev. & Tax. Code, § 25141Printed as Section 25132

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.