Cal. Rev. & Tax. Code § 25121

Current through the 2023 Legislative Session.

Section 25121 - Allocation and apportionment of net income

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.

Ca. Rev. and Tax. Code § 25121

Added by Stats. 1966, Ch. 2.