California § 25137 - If the allocation and apportionment provisions of this act do not fairly represen

Full text of California Public Contract Code - PCC § 25137 — If the allocation and apportionment provisions of this act do not fairly represen, with citation guidance and answers to common questions.

§ 25137. If the allocation and apportionment provisions of this act do not fairly represen

If the allocation and apportionment provisions of this act do not fairly represent the extent of the taxpayer’s business activity in this state, the taxpayer may petition for or the Franchise Tax Board may require, in respect to all or any part of the taxpayer’s business activity, if reasonable: (a) Separate accounting; (b) The exclusion of any one or more of the factors; (c) The inclusion of one or more additional factors which will fairly represent the taxpayer’s business activity in this state; or (d) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer’s income.

Source: official California text · Last verified 2026-08-27

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Frequently Asked Questions About California § 25137

What does Public Contract Code - PCC § 25137 cover?

Section 25137 ("If the allocation and apportionment provisions of this act do not fairly represen") 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 § 25137?

A common citation format is "Public Contract Code - PCC § 25137" (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 § 25137 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.