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Earlier editions: 2020-112018-112026-09

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

§ 25126

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

Interest and dividends are allocable to this state if the taxpayer’s commercial domicile is in this state.

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

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California Revenue and Taxation Code

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