Section 25128.7.

Cal. Revenue and Taxation Code - RTC § 25128.7.
in effect
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Notwithstanding Section 38006, for taxable years beginning on or after January 1, 2013, all business income of an apportioning trade or business, other than an apportioning trade or business described in subdivision (b) of Section 25128, shall be apportioned to this state by multiplying the business income by the sales factor.

References

referencesCal. Revenue and Taxation Code - RTC § 38006.
referencesCal. Revenue and Taxation Code - RTC § 25128.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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