{"@type": "dcat:Dataset", "accessLevel": "public", "contactPoint": {"@type": "vcard:Contact", "fn": "FTB Open Data", "hasEmail": "mailto:ftbopendata@ftb.ca.gov"}, "description": "The dataset includes a summary of the average corporation apportionment factors for all Corporations (C and S Corporations) based on California corporate tax returns.", "distribution": [{"@type": "dcat:Distribution", "describedBy": "https://data.ca.gov/api/action/datastore_search?resource_id=5cfa1864-5bc1-4bb3-9c75-79414b999aad&limit=0", "describedByType": "application/json", "description": "This dataset contains corporate tax statistics for C and S corporations based on California corporate tax returns.", "downloadURL": "https://data.ca.gov/dataset/2d230048-84f0-424a-b741-24419954cde5/resource/5cfa1864-5bc1-4bb3-9c75-79414b999aad/download/2023_c-5a_and_c-5b__apportionment_results__c_and_s_corporations.csv", "format": "CSV", "mediaType": "text/csv", "title": "C-5A and C-5B, Apportionment Results, C And S Corporations"}, {"@type": "dcat:Distribution", "description": "The dataset includes a summary of the average corporation apportionment factors for all Corporations (C and S Corporations) based on California corporate tax returns.", "downloadURL": "https://data.ca.gov/dataset/2d230048-84f0-424a-b741-24419954cde5/resource/4f8d1e88-ab60-487c-bfb3-1cfa4fe6152d/download/c-5a_and_c-5b_apportionment_results_c_and_s_corporations_data_dictionary.pdf", "format": "PDF", "mediaType": "application/pdf", "title": "Data Dictionary C-5A and C-5B"}], "identifier": "2d230048-84f0-424a-b741-24419954cde5", "issued": "2019-10-30", "keyword": ["California Corporation Tax", "FTB", "annual report", "apportionment", "california-franchise-tax-board", "corp"], "license": "http://www.opendefinition.org/licenses/cc-by", "modified": "2024-04-25", "publisher": {"@type": "org:Organization", "name": "California Franchise Tax Board"}, "theme": ["Economy and Demographics"], "title": "C-5A and C-5B, Apportionment Results, C And S Corporations"}