Revenue and Taxation Code section 25128.7

Notwithstanding Section 38006, for taxable years beginning on or after January 1, 2013, all business income of an apportioning trade or business, other than an apportioning trade or business described in subdivision (b) of Section 25128, shall be apportioned to this state by multiplying the business income by the sales factor.

Source: Section 25128.7, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=25128.­7.­ (accessed May 9, 2025).

Last Updated

Apr. 24, 2025

§ 25128.7’s source at ca​.gov