Taxonomy: California Revenue And Taxation Code Division 2.Part 11.Chapter 17.Article 2.

Section 25121 Of Article 2. Uniform Division Of Income For Tax Purposes Act From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 17. >> Article 2.

25121

. 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.