California Statutes
§ 25130. — 25130. (Added by Stats. 1966, Ch. 2.)
California § 25130.
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 § 25130. (25130. (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 § 25130. (2026).
Text
Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subrentals.
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Legislative History
Added by Stats. 1966, Ch. 2.
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Bluebook (online)
California § 25130., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/25130..