Cal. Rev. & Tax. Code § 25132 : CALIFORNIA REVENUE AND TAXATION CODE — OTHER TAXES — CORPORATION TAX LAW — ALLOCATION OF INCOME — UNIFORM DIVISION OF INCOME FOR TAX PURPOSES ACT — Payroll factor

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The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the taxable year by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the taxable year.

Ca. Rev. and Tax. Code § 25132

Amended by Stats 2000 ch 862 (AB 1843), s 224, eff. 1/1/2001.

Cal. Rev. & Tax. Code § 25132 : CALIFORNIA REVENUE AND TAXATION CODE — OTHER TAXES — CORPORATION TAX LAW — ALLOCATION OF INCOME — UNIFORM DIVISION OF INCOME FOR TAX PURPOSES ACT — Payroll factor

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