{
  "@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"
}