{"data":{"id":"us-ca/rtc-25126","jurisdiction":"us-ca","citation":"RTC § 25126","heading":"","body":"Interest and dividends are allocable to this state if the taxpayer’s commercial domicile is in this state.","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":"912c480df600060d3b4915fd361458c8459a979de7ed6ecf5df769a5a57d7e29","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-25125","next":"us-ca/rtc-25127"},"notice":"GroundRules: Original legal text. Not legal advice."}