California § 25122. 25122. (Added by Stats. 1966, Ch. 2.)

California Statutes

§ 25122. — 25122. (Added by Stats. 1966, Ch. 2.)

California § 25122.

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. 2.ARTICLE 2. Uniform Division of Income for Tax Purposes Act

This text of California § 25122. (25122. (Added by Stats. 1966, Ch. 2.)) 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 § 25122. (2026).

Text

For purposes of allocation and apportionment of income under this act, a taxpayer is taxable in another state if (a)
in that state it is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax, or (b)
that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.

Free access — add to your briefcase to read the full text and ask questions with AI

For purposes of allocation and apportionment of income under this act, a taxpayer is taxable in another state if (a)
in that state it is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax, or (b)
that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.

Legislative History

Added by Stats. 1966, Ch. 2.

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

California § 25122., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/25122..