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TITLE 18, CALIFORNIA CODE OF REGULATIONS SECTION 25137-11

ADDED DECEMBER 6, 1991, REGISTER 92, NO. 9

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Section 25137-11 was added on December 6, 1991, to be operative January 6, 1992.  (See Exhibit #1, page 512.1)  Summarizing the action, the Franchise Tax Board states:

The California Franchise Tax Board has adopted regulations providing for the assignment of property used interstate, compensation of employees who operate that property interstate and the receipts from transporting property interstate on the basis of miles within the state to miles everywhere for purposes of the apportionment formula used to assign income to California for tax purposes.
(See Exhibit #2, pages 92 CRCS 40 to 92 CRCS 41)