GroundRules
RTC § 25134
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.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON