Chapter 3.5. Bank and Corporation Tax›Subchapter 17. Allocation of Income
Article 2.5. Uniform Division of Income for Tax Purposes Act
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 25120. Definition of Business and Nonbusiness Income.
- § 25121. Application of the Uniform Division of Income for Tax Purposes Act.
- § 25122. When Taxpayer is Taxable in Another State.
- § 25128. Apportionment of Business Income.
- § 25128-1. Extractive Business Activity.
- § 25128-2. Agricultural Business Activity.
- § 25128.5. Single-Sales Factor Formula Election.
- § 25129. Property Factor.
- § 25130. Property Factor. Valuation of Owned and Rented Property.
- § 25131. Property Factor. Averaging Property Values.
- § 25132. Payroll Factor.
- § 25133. Payroll Factor. Compensation Paid in this State.
- § 25134. Sales Factor.
- § 25135. Sales Factor. Sales of Tangible Personal Property.
- § 25136. Sales Factor. Sales Other than Sales of Tangible Personal Property in this State.
- § 25136-2. Sales Factor. Sales Other than Sales of Tangible Personal Property in this…
- § 25137. Other Apportionment Methods.
- § 25137-1. Apportionment and Allocation of Partnership Income.
- § 25137-2. Contractors — Apportionment of Income, Long-Term Contracts.
- § 25137-3. Franchisors—Allocation and Apportionment of Income.
- § 25137-4-1. Banks and Financial Corporations—Allocation and Apportionment of…
- § 25137-4.2. Banks and Financial Corporations—Allocation and Apportionment of Income.
- § 25137-5. Commercial Fishing—Allocation and Apportionment of Income.
- § 25137-6. Combined Reports Including Foreign Country Operations. [Renumbered]
- § 25137-7. Air Transportation Companies—Allocation and Apportionment of Income.
- § 25137-8. Motion Picture and Television Film Producers and Television…
- § 25137-8.1. Motion Picture and Television Film Producers and Television Networks —…
- § 25137-8.2. Motion Picture and Television Film Producers, Distributors, and Television…
- § 25137-9. Railroads—Allocation and Apportionment of Income.
- § 25137-10. Combination of General (Non-Financial) and Financial Corporations.
- § 25137-11. Allocation and Apportionment of Income of Trucking Companies.
- § 25137-12. Print Media.
- § 25137-14. Mutual Fund Service Providers and Asset Management Service Providers.
- § 25137-15. Apportionment and Allocation of Income of Space Transportation Companies.
- § 25139. Title and Effective Date.
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