Cal. Code Regs. tit. 18, § 25139 – Title and Effective Date. | Midpage
§ 25139
Cal. Code Regs. tit. 18, § 25139
Title and Effective Date.
State of California
(a) Title. Sections 25120 to 25139, inclusive, may be cited as the Uniform Division of Income for Tax Purposes Act.
(b) The regulations set forth in Article 2.5 shall apply for income years beginning after December 31, 1972 and ending after the effective date of these regulations.