§ 25132
42 words·~1 min read·
/ca/revenue-and-taxation-code/25132A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.