California Revenue and Taxation Code

§ 25128.9

RTC § 25128.9 Effective Jun 27, 2024Div. 2 · Part 11 · Ch. 17 · Art. 2

Statute text

(a)The Legislature finds and declares all of the following:

(1)In 1966, the California Legislature enacted the Uniform Division of Income for Tax Purposes Act under Sections 25120 through 25139, inclusive, of the Revenue and Taxation Code.

(2)That act provides for the allocation and apportionment of income of taxpayer having income from business activities which is taxable both within and without the state.

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Legislative history

Added by Stats. 2024, Ch. 34, Sec. 41. (SB 167) Effective June 27, 2024.