{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18009","citation":"Rev. & Tax. Code, § 18009","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. 1993, Ch. 31, Sec. 16.   Effective June 16, 1993.   Operative January 1, 1994, by Sec. 83 of Ch. 31.","effective":"1993-06-16","html":"<p>Interest shall be assessed, collected and paid in the same manner as the tax at the adjusted annual rate established pursuant to Section <a href=\"/rtc/19521\">19521</a> from the date the credit was allowed under this part to the date of payment.</p>","text":"Interest shall be assessed, collected and paid in the same manner as the tax at the adjusted annual rate established pursuant to Section 19521 from the date the credit was allowed under this part to the date of payment.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/credit-for-taxes-paid-18009","source":"California Legislative Information bulk export (pubinfo)"}