reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 25106.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 1 - General Provisions|Section 25106.5.

25106.5.  (a) The Franchise Tax Board may adopt regulations necessary to ensure that the tax liability or net income of any taxpayer whose income derived from or attributable to sources within this state which is required to be determined by a combined report pursuant to Section 25101 or 25110 of this chapter, and of each entity included in the combined report, both during and after the period of inclusion in the combined report is properly reported , determined, computed, assessed, collected, or adjusted.(b) Notwithstanding subdivision (a), the Franchise Tax Board shall not adopt regulations under the authority of this section which shall in any manner determine, prescribe, or otherwise affect (1) the inclusion or exclusion in the combined report of those entities whose income and apportionment factors are to be taken into account pursuant to Sections 25101 and 25110 of this chapter, or (2) after the period of inclusion, cause the income or expenses of an entity which is excluded from a combined report pursuant to Sections 25101 and 25110 of this part to be included in a combined report.(Amended by Stats. 1988, Ch. 258, Sec. 7.)
CA Rev & Tax Code § 25107 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 1 - General Provisions|Section 25107.

25107.  (a) For the purposes of allocation and apportionment of income under Sections 25101 and 25121, an international banking facility maintained by a bank within California shall be considered doing business without the state. Intangible personal property and sales reflected on the segregated books and records recognized by the Board of Governors of the Federal Reserve System as attributable to the international banking facility shall be attributed to that international banking facility in determining the property, payroll, and sales factors of the bank.(b) As used in this section, “bank” means a commercial bank, the principal office of which is located in this state and which is incorporated and doing business under the laws of the United States or of this state, a United States branch or agency of a foreign bank, an Edge corporation organized under Section 25 (a) of the Federal Reserve Act, 12 United States Code 611-631, or an Agreement corporation having an agreement or undertaking with the Board of Governors of the Federal Reserve System under Section 25 of the Federal Reserve Act, 12 United States Code 601-604 (a).(Amended by Stats. 1989, Ch. 1352, Sec. 155. Effective October 2, 1989. Applicable to income years beginning on or after January 1, 1989, by Sec. 172 of Ch. 1352.)
CA Rev & Tax Code § 25108 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 1 - General Provisions|Section 25108.

25108.  (a) For corporations whose income is subject to the provisions of Section 25101 or 25101.15, the net operating loss determined in accordance with Section 172 of the Internal Revenue Code for a particular taxable year shall be the corporation’s “net loss for state purposes” as defined in subdivision (c).(b) The net operating loss deduction allowed by Sections 24416, 24416.1, and 24416.2, for a taxable year shall be deducted from “net income for state purposes” (as defined in subdivision (c)) for that taxable year.(c) “Net income (loss) for state purposes” means the sum of the net income or loss of that corporation apportionable to this state and the income or loss allocable to this state as nonbusiness income, as provided by Chapter 17 (commencing with Section 25101).(Amended by Stats. 2000, Ch. 862, Sec. 216. Effective January 1, 2001.)
CA Rev & Tax Code § 25111.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 1.5 - Water's-Edge Election|Section 25111.1.

25111.1.  (a) For any taxable year beginning on or after January 1, 1994, consideration for water’s-edge contracts in existence as of that date is no longer provided for by law. Contracts entered into for taxable years beginning prior to January 1, 1994, are rescinded for any periods remaining on those contracts commencing on the first day of the taxpayer’s first taxable year that begins on or after January 1, 1994. Any fiscal year taxpayer whose contract is in effect as of December 31, 1993, shall continue to be bound by that contract until the close of its taxable year after January 1, 1994, and before December 31, 1994.(b) Notwithstanding subdivision (a), and except for the purposes of Section 25115, all taxpayers that are members of a water’s-edge group consisting of taxpayers with different taxable years shall continue to be bound by the contract in effect as of December 31, 1993, until the taxable year beginning prior to January 1, 1994, and ending in 1994 for each of the taxpayer members of the water’s-edge group has ended.(Amended by Stats. 2000, Ch. 862, Sec. 219. Effective January 1, 2001.)
CA Rev & Tax Code § 25116 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 1.5 - Water's-Edge Election|Section 25116.

25116.  Notwithstanding paragraph (1) of subdivision (a) of Section 23051.5, when provisions of this article refer to provisions of the Internal Revenue Code that do not otherwise apply for purposes of Part 10.2 (commencing with Section 18401) or this part, the term “Internal Revenue Code” means Title 26 of the United States Code, including all amendments thereto, as in effect for federal purposes for the taxable period, except as otherwise specifically provided in this article.(Added by Stats. 2003, Ch. 633, Sec. 11. Effective September 30, 2003.)
CA Rev & Tax Code § 25121 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25121.

25121.  Any taxpayer having income from business activity which is taxable both within and without this state shall allocate and apportion its net income as provided in this act.(Added by Stats. 1966, Ch. 2.)
CA Rev & Tax Code § 25122 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25122.

25122.  For purposes of allocation and apportionment of income under this act, a taxpayer is taxable in another state if (a) in that state it is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax, or (b) that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.(Added by Stats. 1966, Ch. 2.)
CA Rev & Tax Code § 25123 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25123.

25123.  Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in Sections 25124 through 25127 of this act.(Added by Stats. 1966, Ch. 2.)
CA Rev & Tax Code § 25124 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25124.

25124.  (a) Net rents and royalties from real property located in this state are allocable to this state.(b) Net rent and royalties from tangible personal property are allocable to this state:(1) If and to the extent that the property is utilized in this state, or(2) In their entirety if the taxpayer’s commercial domicile is in this state and the taxpayer is not organized under the laws of or taxable in the state in which the property is utilized.(c) The extent of utilization of tangible personal property in a state is determined by multiplying the rents and royalties by a fraction, the numerator of which is the number of days of physical location of the property in the state during the rental or royalty period in the taxable year and the denominator of which is the number of days of physical location of the property everywhere during all rental or royalty periods in the taxable year. If the physical location of the property during the rental or royalty period is unknown or unascertainable by the taxpayer, tangible personal property is utilized in the state in which the property was located at the time the rental or royalty payer obtained possession.(Amended by Stats. 2000, Ch. 862, Sec. 221. Effective January 1, 2001.)
CA Rev & Tax Code § 25125 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25125.

25125.  (a) Capital gains and losses from sales of real property located in this state are allocable to this state.(b) Capital gains and losses from sales of tangible personal property are allocable to this state if:(1) The property had a situs in this state at the time of the sale, or(2) The taxpayer’s commercial domicile is in this state and the taxpayer is not taxable in the state in which the property had a situs.(c) Except in the case of the sale of a partnership interest, capital gains and losses from sales of intangible personal property are allocable to this state if the taxpayer’s commercial domicile is in this state.(d) Gain or loss on the sale of a partnership interest is allocable to this state in the ratio of the original cost of partnership tangible property in the state to the original cost of partnership tangible property everywhere, determined at the time of the sale. In the event that more than 50 percent of the value of partnership’s assets consist of intangibles, gain or loss from the sale of the partnership interest is allocated to this state in accordance with the sales factor of the partnership for its first full tax period immediately preceding the tax period of the partnership during which the partnership interest was sold.(Amended by Stats. 1988, Ch. 1170, Sec. 2. Effective September 22, 1988. Operative January 1, 1989, by Sec. 3 of Ch. 1170.)
CA Rev & Tax Code § 25126 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25126.

25126.  Interest and dividends are allocable to this state if the taxpayer’s commercial domicile is in this state.(Added by Stats. 1966, Ch. 2.)
CA Rev & Tax Code § 25127 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25127.

25127.  (a) Patent and copyright royalties are allocable to this state:(1) If and to the extent that the patent or copyright is utilized by the payor in this state, or(2) If and to the extent that the patent or copyright is utilized by the payor in a state in which the taxpayer is not taxable and the taxpayer’s commercial domicile is in this state.(b) A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer’s commercial domicile is located.(c) A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer’s commercial domicile is located.(Added by Stats. 1966, Ch. 2.)
CA Rev & Tax Code § 25128.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25128.7.

25128.7.  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.(Added November 6, 2012, by initiative Proposition 39, Sec. 6.)
CA Rev & Tax Code § 25129 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25129.

25129.  The property factor is a fraction, the numerator of which is the average value of the taxpayer’s real and tangible personal property owned or rented and used in this state during the taxable year and the denominator of which is the average value of all the taxpayer’s real and tangible personal property owned or rented and used during the taxable year.(Amended by Stats. 2000, Ch. 862, Sec. 222. Effective January 1, 2001.)
CA Rev & Tax Code § 25130 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25130.

25130.  Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subrentals.(Added by Stats. 1966, Ch. 2.)
CA Rev & Tax Code § 25131 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25131.

25131.  The average value of property shall be determined by averaging the values at the beginning and ending of the taxable year but the Franchise Tax Board may require the averaging of monthly values during the taxable year if reasonably required to reflect properly the average value of the taxpayer’s property.(Amended by Stats. 2000, Ch. 862, Sec. 223. Effective January 1, 2001.)
CA Rev & Tax Code § 25132 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25132.

25132.  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.(Amended by Stats. 2000, Ch. 862, Sec. 224. Effective January 1, 2001.)
CA Rev & Tax Code § 25133 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25133.

25133.  Compensation is paid in this state if:(a) The individual’s service is performed entirely within the state; or(b) The individual’s service is performed both within and without the state, but the service performed without the state is incidental to the individual’s service within the state; or(c) Some of the service is performed in the state and (1) the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the state, or (2) the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual’s residence is in this state.(Added by Stats. 1966, Ch. 2.)
CA Rev & Tax Code § 25134 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25134.

25134.  The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the taxable year, and the denominator of which is the total sales of the taxpayer everywhere during the taxable year.(Amended by Stats. 2000, Ch. 862, Sec. 225. Effective January 1, 2001.)
CA Rev & Tax Code § 25135 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25135.

25135.  (a) Sales of tangible personal property are in this state if:(1) The property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the f.o.b. point or other conditions of the sale.(2) The property is shipped from an office, store, warehouse, factory, or other place of storage in this state and (A) the purchaser is the United States government or (B) the taxpayer is not taxable in the state of the purchaser.(b) For taxable years beginning on or after January 1, 2011, for purposes of determining whether sales are in this state and included in the numerator of the sales factor, all sales of the combined reporting group properly assigned to this state under this section shall be included in the sales factor numerator for this state regardless of whether the member of the combined reporting group making the sale is subject to the taxes imposed under Chapter 2 (commencing with Section 23101) or Chapter 3 (commencing with Section 23501) of this part. All sales not assigned to this state pursuant to subdivision (a) shall not be included in the sales factor numerator for this state if a member of the combined reporting group of the taxpayer is taxable in the state of the purchaser.(c) The Franchise Tax Board may prescribe regulations as necessary or appropriate to carry out the purposes of this section.(Amended by Stats. 2009, 3rd Ex. Sess., Ch. 17, Sec. 12. Effective February 20, 2009.)
CA Rev & Tax Code § 25136 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25136.

25136.  (a) Notwithstanding Section 38006, for taxable years beginning on or after January 1, 2013, sales, other than sales of tangible personal property, are in this state if:(1) Sales from services are in this state to the extent the purchaser of the service received the benefit of the services in this state.(2) Sales from intangible property are in this state to the extent the property is used in this state. In the case of marketable securities, sales are in this state if the customer is in this state.(3) Sales from the sale, lease, rental, or licensing of real property are in this state if the real property is located in this state.(4) Sales from the rental, lease, or licensing of tangible personal property are in this state if the property is located in this state.(b) The Franchise Tax Board may prescribe regulations as necessary or appropriate to carry out the purposes of this section.(Repealed (in Sec. 7) and added November 6, 2012, by initiative Proposition 39, Sec. 8. Section applicable, by subd. (a), for taxable years beginning on or after January 1, 2013.)
CA Rev & Tax Code § 25137 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25137.

25137.  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.(Added by Stats. 1966, Ch. 2.)
CA Rev & Tax Code § 25138 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25138.

25138.  This act shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it. Enactment of Article IV of the Multistate Tax Compact (as set forth in Section 38006 of the code) pertaining to the allocation and apportionment of income shall be construed as a reenactment of Sections 25120 to 25137, inclusive, without any inference that a change in interpretation is implied by such enactment.(Amended by Stats. 1974, Ch. 1381.)
CA Rev & Tax Code § 25139 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25139.

25139.  Sections 25120 to 25139, inclusive, may be cited as the Uniform Division of Income for Tax Purposes Act.(Added by Stats. 1966, Ch. 2.)
CA Rev & Tax Code § 25140 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 17 - Allocation of Income|ARTICLE 2 - Uniform Division of Income for Tax Purposes Act|Section 25140.

25140.  Accounting procedures shall be adopted which will separately reflect the revenues attributable to dividends received by corporations having commercial domiciles in this state.In view of pending litigation concerning the proper treatment of intercompany dividends, it is not intended by enactment of this act that any inference be drawn from it in such litigation.(Amended by Stats. 1966, 1st Ex. Sess., Ch. 167.)
CA Rev & Tax Code § 30101 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 2 - Imposition of Tax|ARTICLE 1 - Tax on Distributors|Section 30101.

30101.  Every distributor shall pay a tax upon his or her distributions of cigarettes at the rate of one and one-half mills ($0.0015) for the distribution after 4:00 a.m. on July 1, 1959, of each cigarette until 12:01 a.m. on August 1, 1967, at the rate of three and one-half mills ($0.0035) for the distribution of each cigarette on and after August 1, 1967, until 12:01 a.m. on October 1, 1967, at the rate of five mills ($0.005) on and after 12:01 a.m. on October 1, 1967, until 12:01 a.m. on January 1, 1994, and at the rate of six mills ($0.006) on and after 12:01 a.m. on January 1, 1994.(Amended by Stats. 1994, Ch. 146, Sec. 210. Effective January 1, 1995.)