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California · Through 2026-09-13

RTC § 25126

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 11. CORPORATION TAX LAW [23001. - 25141.]
  4. CHAPTER 17. Allocation of Income [25101. - 25141.]
  5. ARTICLE 2. Uniform Division of Income for Tax Purposes Act [25120. - 25141.]

Interest and dividends are allocable to this state if the taxpayer’s commercial domicile is in this state.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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