California Revenue & Taxation Code

Cal. Rev. & Tax. Code § 25128.7

Official textleginfo.legislature.ca.gov

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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Nearby sections (25 sections)
  1. 25114
  2. 25116
  3. 25120
  4. 25121
  5. 25122
  6. 25123
  7. 25124
  8. 25125
  9. 25126
  10. 25127
  11. 25128
  12. 25128.9
  13. 25128.7
  14. 25129
  15. 25130
  16. 25131
  17. 25132
  18. 25133
  19. 25134
  20. 25135
  21. 25136
  22. 25136.1
  23. 25137
  24. 25138
  25. 25139
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