{"data":{"id":"us-ca/rtc-25121","jurisdiction":"us-ca","citation":"RTC § 25121","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"e880ee47c9a06651e349bda020b14335e3a488a23492463d44c27bc7df03ca05","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-25120","next":"us-ca/rtc-25122"},"notice":"GroundRules: Original legal text. Not legal advice."}