{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18007","citation":"Rev. & Tax. Code, § 18007","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 12. Credit for Taxes Paid [18001. - 18011.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-12"}],"history":"Amended by Stats. 1959, Ch. 321.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/credit-for-taxes-paid-18007","source":"California Legislative Information bulk export (pubinfo)"}