California § 25132 - The payroll factor is a fraction, the numerator of which is the total amount paid
Full text of California Public Contract Code - PCC § 25132 — The payroll factor is a fraction, the numerator of which is the total amount paid, with citation guidance and answers to common questions.
§ 25132. The payroll factor is a fraction, the numerator of which is the total amount paid
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.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 25132
What does Public Contract Code - PCC § 25132 cover?
Section 25132 ("The payroll factor is a fraction, the numerator of which is the total amount paid") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 25132?
A common citation format is "Public Contract Code - PCC § 25132" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 25132 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.