California Revenue & Taxation Code Cal. Rev. & Tax. Code § 25132 Official textleginfo.legislature.ca.govlast amended Jan 01, 2001SharePrintCopy citation The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the taxable year by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the taxable year. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous25131Next ›25133 Nearby sections (25 sections)2512225123251242512525126251272512825128.925128.7251292513025131251322513325134251352513625136.125137251382513925140251413000130002Full table of contents →