Cal. Rev. & Tax. Code § 25137

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).

Applied in 8 court decisions — leading case Container Corp. of America v. Franchise Tax Board (1983)

Most recently applied in Buffets, Inc. v. California Franchise Tax Board (In re Buffets Holdings, Inc.) (October 2012)

Added by Stats. 1966, Ch. 2.

How often courts cite this section

citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

If the allocation and apportionment provisions of this act do not fairly represent the extent of the taxpayer’s business activity in this state, the taxpayer may petition for or the Franchise Tax Board may require, in respect to all or any part of the taxpayer’s business activity, if reasonable:

(a) Separate accounting;

(b) The exclusion of any one or more of the factors;

(c) The inclusion of one or more additional factors which will fairly represent the taxpayer’s business activity in this state; or

(d) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer’s income.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.