§ 25138
74 words·~1 min read·
/ca/revenue-and-taxation-code/25138A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.