{"data":{"id":"us-ca/rtc-25122","jurisdiction":"us-ca","citation":"RTC § 25122","heading":"","body":"For purposes of allocation and apportionment of income under this act, a taxpayer is taxable in another state if (a) in that state it is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax, or (b) that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.","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":"59072041b79821c3d7258090b341e7c6089f09e8c3c72b0557a604c977295141","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-25121","next":"us-ca/rtc-25123"},"notice":"GroundRules: Original legal text. Not legal advice."}