{"data":{"id":"us-ca/rtc-25139","jurisdiction":"us-ca","citation":"RTC § 25139","heading":"","body":"Sections 25120 to 25139, inclusive, may be cited as the Uniform Division of Income for Tax Purposes 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":"10db2eb6d4e1c7aedb9774436042569f7522854c79f40d9848d8f3300c33ee7a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-25138","next":"us-ca/rtc-25140"},"notice":"GroundRules: Original legal text. Not legal advice."}