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State of California Franchise Tax Board

2011 Corporation Tax Law Changes Website

Purpose of bulletin

To inform our staff of the Corporation Tax Law changes website.


Recently California adopted and amended statutes that change how multistate corporations are taxed in California. The following R&TC sections changed for tax years beginning on or after January 1, 2011:

  • R&TC §23101 - Modifies the definition of "doing business" in California
  • R&TC §25120 - Provides the definition of "gross receipts"
  • R&TC §25128.5 - Allows specific entities to elect to use a sales only formula to apportion its income subject to the franchise or income tax
  • R&TC §25135 - Adopts the Finnigan rule in assigning sales from tangible personal property
  • R&TC §25136 - Provides new rules for assigning sales from other than tangible personal property

Taxpayer inquiries

Taxpayers can go to, and search for corporation tax law changes.


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