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California Court Lays Groundwork for Wider Use of Three-Factor Apportionment
March 10, 2026ArticleCalifornia Court Lays Groundwork for Wider Use of Three-Factor Apportionment
March 10, 2026A California court ruled that agricultural businesses can use a three-factor apportionment formula for state income tax, opening the door for multistate companies to seek refunds and reconsider how out-of-state payroll and property affect their California tax liability.
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