California Revenue and Taxation Code

§ 25132

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 25132 Effective Jan 1, 2001Div. 2 · Part 11 · Ch. 17 · Art. 2

Statute text

View on leginfo.ca.gov

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.

Legislative history

Amended by Stats. 2000, Ch. 862, Sec. 224. Effective January 1, 2001.