California Statutes
§ 25121. — 25121. (Added by Stats. 1966, Ch. 2.)
California·Code RTC Revenue 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. 2. ARTICLE 2. Uniform Division of Income for Tax Purposes Act
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.
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California § 25121. (25121. (Added by Stats. 1966, Ch. 2.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1966, Ch. 2.