A more thorough explanation:

The Uniform Division of Income for Tax Purposes Act (UDITPA) is a law that has been adopted by some states in the United States. Its purpose is to provide guidelines for determining how to divide the taxable income of a corporation that operates in multiple states.

For example, let's say that a corporation has operations in three different states: California, Nevada, and Arizona. Under UDITPA, each state would be assigned a portion of the corporation's taxable income based on a formula that takes into account factors such as the percentage of the corporation's sales that occur in each state, the amount of property the corporation owns in each state, and the number of employees it has in each state.

UDITPA is designed to prevent corporations from avoiding taxes by shifting income to states with lower tax rates. By ensuring that each state receives a fair share of the corporation's taxable income, it helps to ensure that the corporation pays its fair share of taxes.