Interest and dividends are allocable to this state if the taxpayer’s commercial domicile is in this state.
Cal. Rev. & Tax. Code § 25126
Uniform Division of Income for Tax Purposes Act
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 25120–25141 (25 sections).
Added by Stats. 1966, Ch. 2.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.