GroundRules
RTC § 25121
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 11. CORPORATION TAX LAW [23001. - 25141.]
- CHAPTER 17. Allocation of Income [25101. - 25141.]
- ARTICLE 2. Uniform Division of Income for Tax Purposes Act [25120. - 25141.]
Any taxpayer having income from business activity which is taxable both within and without this state shall allocate and apportion its net income as provided in this act.
Collected 2026-09-14T05:56:33Z. Source file · JSON