California Code
CHAPTER 17 - Allocation of Income
ARTICLE 2 - Uniform Division of Income for Tax Purposes Act

Section 25120. - 25120. As used in Sections 25120 to 25139, inclusive, which...

Section 25121. - 25121. Any taxpayer having income from business activity which is...

Section 25122. - 25122. For purposes of allocation and apportionment of income under...

Section 25123. - 25123. Rents and royalties from real or tangible personal property,...

Section 25124. - 25124. (a) Net rents and royalties from real property located...

Section 25125. - 25125. (a) Capital gains and losses from sales of real...

Section 25126. - 25126. Interest and dividends are allocable to this state if...

Section 25127. - 25127. (a) Patent and copyright royalties are allocable to this...

Section 25128. - 25128. (a) Notwithstanding Section 38006, for taxable years beginning before...

Section 25128.7. - 25128.7. Notwithstanding Section 38006, for taxable years beginning on or...

Section 25129. - 25129. The property factor is a fraction, the numerator of...

Section 25130. - 25130. Property owned by the taxpayer is valued at its...

Section 25131. - 25131. The average value of property shall be determined by...

Section 25132. - 25132. The payroll factor is a fraction, the numerator of...

Section 25133. - 25133. Compensation is paid in this state if: (a) The...

Section 25134. - 25134. The sales factor is a fraction, the numerator of...

Section 25135. - 25135. (a) Sales of tangible personal property are in this...

Section 25136. - 25136. (a) Notwithstanding Section 38006, for taxable years beginning on...

Section 25136.1. - 25136.1. (a) For taxable years beginning on or after January...

Section 25137. - 25137. If the allocation and apportionment provisions of this act...

Section 25138. - 25138. This act shall be so construed as to effectuate...

Section 25139. - 25139. Sections 25120 to 25139, inclusive, may be cited as...

Section 25140. - 25140. Accounting procedures shall be adopted which will separately reflect...

Section 25141. - 25141. (a) For purposes of this section, the following definitions...