California Revenue and Taxation Code

§ 25121

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 25121Div. 2 · Part 11 · Ch. 17 · Art. 2

Statute text

View on leginfo.ca.gov

Any taxpayer having income from business activity which is taxable both within and without this state shall allocate and apportion its net income as provided in this act.

Legislative history

Added by Stats. 1966, Ch. 2.