§ 25134
41 words·~1 min read·
/ca/revenue-and-taxation-code/25134A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.