Section 25121.

Cal. Revenue and Taxation Code - RTC § 25121.
in effect
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Any taxpayer having income from business activity which is taxable both within and without this state shall allocate and apportion its net income as provided in this act.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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