California § 25138. 25138. (Amended by Stats. 1974, Ch. 1381.)

California Statutes

§ 25138. — 25138. (Amended by Stats. 1974, Ch. 1381.)

California § 25138.

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 § 25138. (25138. (Amended by Stats. 1974, Ch. 1381.)) 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 § 25138. (2026).

Text

This act shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it. Enactment of Article IV of the Multistate Tax Compact (as set forth in Section 38006 of the code) pertaining to the allocation and apportionment of income shall be construed as a reenactment of Sections 25120 to 25137, inclusive, without any inference that a change in interpretation is implied by such enactment.

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This act shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it. Enactment of Article IV of the Multistate Tax Compact (as set forth in Section 38006 of the code) pertaining to the allocation and apportionment of income shall be construed as a reenactment of Sections 25120 to 25137, inclusive, without any inference that a change in interpretation is implied by such enactment.

Legislative History

Amended by Stats. 1974, Ch. 1381.

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California § 25138., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/25138..