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.
Cal. Rev. & Tax. Code § 25132
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).
Amended by Stats. 2000, Ch. 862, Sec. 224
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.