Rev. & Tax. Code, § 25134 · Article 2. Uniform Division of Income for Tax Purposes Act

Rev. & Tax. Code, § 25134

Verbatim from the official edition

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

The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the taxable year, and the denominator of which is the total sales of the taxpayer everywhere during the taxable year.

Notes and commentary — not statutory text

History

Amended by Stats. 2000, Ch. 862, Sec. 225. 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=25134.
Text hash: sha256 95126c6969e0f74a1c6541e24e8a0c5fdd81863632f0fb62f2130fc60dd3a8a8
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, § 25134. 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 25134

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.