Article 2 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES ACT

Section 25120 - Definitions
Section 25121 - Allocation and apportionment of net income
Section 25122 - Taxpayer taxable in another state
Section 25123 - Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties
Section 25124 - Net rent and royalties
Section 25125 - Capital gains and losses
Section 25126 - Interest and dividends
Section 25127 - Patent and copyright royalties
Section 25128 - Business income
Section 25128.5 - [Repealed]
Section 25128.7 - Business income of apportioning trade or business
Section 25129 - Property factor
Section 25130 - Valuation of property owned and property rented
Section 25131 - Average value of property
Section 25132 - Payroll factor
Section 25133 - Compensation
Section 25134 - Sales factor
Section 25135 - Sales of tangible personal property
Section 25136 - Sales
Section 25136.1 - Qualified taxpayer that apportions its business income
Section 25137 - Allocation and apportionment provisions not fair representation of taxpayer's business activity in state
Section 25138 - Construction
Section 25139 - Short title
Section 25140 - Accounting procedures
Section 25141 - Definitions; team; business income of professional athletic team