Rev. & Tax. Code, § 25137 · Article 2. Uniform Division of Income for Tax Purposes Act
Rev. & Tax. Code, § 25137
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If the allocation and apportionment provisions of this act do not fairly represent the extent of the taxpayer’s business activity in this state, the taxpayer may petition for or the Franchise Tax Board may require, in respect to all or any part of the taxpayer’s business activity, if reasonable:
(a) Separate accounting;
(b) The exclusion of any one or more of the factors;
(c) The inclusion of one or more additional factors which will fairly represent the taxpayer’s business activity in this state; or
(d) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer’s income.
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§ionNum=25137.
- Text hash
- sha256 ff084e65c0b88d1c1f549a80e9fa8ef4755607baa20c10240405e6b6a0b6b5ca
- 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 7 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 25137. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 17942Printed as Section 25137
- Rev. & Tax. Code, § 19138Printed as Section 25137
- Rev. & Tax. Code, § 23101Printed as Section 25137
- Rev. & Tax. Code, § 24465Printed as Section 25137
- Rev. & Tax. Code, § 25128Printed as Section 25137
- Rev. & Tax. Code, § 25136.1Printed as Section 25137
- Rev. & Tax. Code, § 25138Printed as Sections 25120 to 25137, inclusive
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.