Code Section

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )
  

PART 11. CORPORATION TAX LAW [23001 - 25141]

  ( Heading of Part 11 amended by Stats. 2001, Ch. 543, Sec. 21. )
  

CHAPTER 17. Allocation of Income [25101 - 25141]

  ( Chapter 17 added by Stats. 1955, Ch. 938. )
  

ARTICLE 2. Uniform Division of Income for Tax Purposes Act [25120 - 25141]
  ( Article 2 added by Stats. 1966, Ch. 2. )

  
25139.  

Sections 25120 to 25139, inclusive, may be cited as the Uniform Division of Income for Tax Purposes Act.

(Added by Stats. 1966, Ch. 2.)