California Statutes
§ 25101.15. — 25101.15. (Added by Stats. 1980, Ch. 390, Sec. 1.)
California § 25101.15.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 17.CHAPTER 17. Allocation of Income
Art. 1.ARTICLE 1. General Provisions
This text of California § 25101.15. (25101.15. (Added by Stats. 1980, Ch. 390, Sec. 1.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 25101.15. (2026).
Text
If the income of two or more taxpayers is derived solely from sources within this state and their business activities are such that if conducted within and without this state a combined report would be required to determine their business income derived from sources within this state, then such taxpayers shall be allowed to determine their business income in accordance with Section 25101.
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Legislative History
Added by Stats. 1980, Ch. 390, Sec. 1. Effective July 10, 1980. Applicable to income years beginning on or after January 1, 1980, by Sec. 2 of Ch. 390.
Nearby Sections
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California § 25101.15., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/25101.15..