Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 18008 — Credit for Taxes Paid

Cal. Rev. & Tax. Code § 18008

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

A tax equal to the credit allowed for the taxes credited or refunded by the other state is due and payable from the taxpayer upon notice and demand from the Franchise Tax Board.

Citator

Cal. Rev. & Tax. Code § 18008 — Credit for Taxes Paid is in force in the current edition of the Code, and nothing recorded condemns it.

A tax equal to the credit allowed for the taxes credited or refunded by the other state is due and payable from the taxpayer upon notice and demand from the Franchise Tax Board.