Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 18011 — Credit for Taxes Paid
Cal. Rev. & Tax. Code § 18011
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The credit against the taxes imposed by this part for net income taxes paid to another state shall not be allowed to any taxpayer or any class of taxpayers if the allowance of the credit will result in an invalid or illegal discrimination against another taxpayer or another class of taxpayers.
Citator
Cal. Rev. & Tax. Code § 18011 — Credit for Taxes Paid is in force in the current edition of the Code, and nothing recorded condemns it.
The credit against the taxes imposed by this part for net income taxes paid to another state shall not be allowed to any taxpayer or any class of taxpayers if the allowance of the credit will result in an invalid or illegal discrimination against another taxpayer or another class of taxpayers.