Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 18007 — Credit for Taxes Paid

Cal. Rev. & Tax. Code § 18007

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

If any taxes paid to another state for which a taxpayer has been allowed a credit under this chapter are at any time credited or refunded to the taxpayer, the taxpayer shall immediately report that fact to the Franchise Tax Board.

Citator

Cal. Rev. & Tax. Code § 18007 — Credit for Taxes Paid is in force in the current edition of the Code, and nothing recorded condemns it.

If any taxes paid to another state for which a taxpayer has been allowed a credit under this chapter are at any time credited or refunded to the taxpayer, the taxpayer shall immediately report that fact to the Franchise Tax Board.