{
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  "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=46cfadfb-b600-478d-8db0-6683498c96c5&limit=0",
      "describedByType": "application/json",
      "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/63002fc6-d8c9-4c35-a6ab-7fbe083b467f/resource/46cfadfb-b600-478d-8db0-6683498c96c5/download/2023_c-5-apportionment-formula-results-all-coporations.csv",
      "format": "CSV",
      "mediaType": "text/csv",
      "title": "C-5, Apportionment Formula Results All 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/63002fc6-d8c9-4c35-a6ab-7fbe083b467f/resource/f2f5ec96-0dda-4c68-baf3-0798251d2453/download/c-5_apportionment_formula_results_all_corporations_data_dictionary.pdf",
      "format": "PDF",
      "mediaType": "application/pdf",
      "title": "Data Dictionary C-5"
    }
  ],
  "identifier": "63002fc6-d8c9-4c35-a6ab-7fbe083b467f",
  "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-5, Apportionment Formula Results All Corporations"
}