California Statutes
§ 25128.7. — 25128.7. (Added November 6, 2012, by initiative Proposition 39, Sec. 6.)
California § 25128.7.
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 § 25128.7. (25128.7. (Added November 6, 2012, by initiative Proposition 39, Sec. 6.)) 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 § 25128.7. (2026).
Text
Notwithstanding Section 38006, for taxable years beginning on or after January 1, 2013, all business income of an apportioning trade or business, other than an apportioning trade or business described in subdivision (b) of Section 25128, shall be apportioned to this state by multiplying the business income by the sales factor.
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Legislative History
Added November 6, 2012, by initiative Proposition 39, Sec. 6.
Nearby Sections
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