Revenue and Taxation Code section 25101.15

If the income of two or more taxpayers is derived solely from sources within this state and their business activities are such that if conducted within and without this state a combined report would be required to determine their business income derived from sources within this state, then such taxpayers shall be allowed to determine their business income in accordance with Section 25101.

Source: Section 25101.15, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=25101.15. (accessed May 10, 2025).

25101
25101.1
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25101.15
25102
25103
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25106
25106.5
25107
25108

Last Updated

May 10, 2025

§ 25101.15’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_25101.15

Original Source: Section 25101.15, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=25101.15. (last accessed May 10, 2025).