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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

§ 25132

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the taxable year by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the taxable year.

(Amended by Stats. 2000, Ch. 862, Sec. 224. Effective January 1, 2001.)

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California Revenue and Taxation Code

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