Article 2.5. Uniform Division of Income for Tax Purposes Act | Midpage

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California Code of Regulations

Division 3. Franchise Tax Board

Chapter 3.5. Bank and Corporation Tax

Subchapter 17. Allocation of Income

Article 2.5. Uniform Division of Income for Tax Purposes Act

Article 2.5. Uniform Division of Income for Tax Purposes Act

State of California

25120Definition of Business and Nonbusiness Income.25121Application of the Uniform Division of Income for Tax Purposes Act.25122When Taxpayer Is Taxable in Another State.25128Apportionment of Business Income.25128-1Extractive Business Activity.25128-2Agricultural Business Activity.25128.5Single-Sales Factor Formula Election.25129Property Factor.25130Property Factor. Valuation of Owned and Rented Property.25131Property Factor. Averaging Property Values.25132Payroll Factor.25133Payroll Factor. Compensation Paid in This State.25134Sales Factor.25135Sales Factor. Sales of Tangible Personal Property.25136Sales Factor. Sales Other Than Sales of Tangible Personal Property in This State.25136-2Sales Factor. Sales Other than Sales of Tangible Personal Property in This State.25137Other Apportionment Methods.25137-1Apportionment and Allocation of Partnership Income.25137-2Contractors -- Apportionment of Income, Long-Term Contracts.25137-3Franchisors--Allocation and Apportionment of Income.25137-4-1Banks and Financial Corporations--Allocation and Apportionment of Income--For Income Years Beginning Before January 1, 1996.25137-4.2Banks and Financial Corporations--Allocation and Apportionment of Income.25137-5Commercial Fishing--Allocation and Apportionment of Income.25137-6Combined Reports Including Foreign Country Operations. [Renumbered]25137-7Air Transportation Companies--Allocation and Apportionment of Income.25137-8Motion Picture and Television Film Producers and Television Networks--Apportionment of Income. [Renumbered]25137-8.1Motion Picture and Television Film Producers and Television Networks -- Apportionment of Income.25137-8.2Motion Picture and Television Film Producers, Distributors, and Television Networks -- Apportionment of Income.25137-9Railroads--Allocation and Apportionment of Income.25137-10Combination of General (Non-Financial) and Financial Corporations.25137-11Allocation and Apportionment of Income of Trucking Companies.25137-12Print Media.25137-14Mutual Fund Service Providers and Asset Management Service Providers.25137-15Apportionment and Allocation of Income of Space Transportation Companies.25139Title and Effective Date.