DIVISION 2. OTHER TAXES 6001-60709›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

§ 25121

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1966, Ch. 2.)

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California Revenue and Taxation Code

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