California Statutes
§ 25131. — 25131. (Amended by Stats. 2000, Ch. 862, Sec. 223.)
California § 25131.
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 § 25131. (25131. (Amended by Stats. 2000, Ch. 862, Sec. 223.)) 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 § 25131. (2026).
Text
The average value of property shall be determined by averaging the values at the beginning and ending of the taxable year but the Franchise Tax Board may require the averaging of monthly values during the taxable year if reasonably required to reflect properly the average value of the taxpayer’s property.
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Legislative History
Amended by Stats. 2000, Ch. 862, Sec. 223. Effective January 1, 2001.
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California § 25131., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/25131..