{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18011","citation":"Rev. & Tax. Code, § 18011","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. 1957, Ch. 215.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/credit-for-taxes-paid-18011","source":"California Legislative Information bulk export (pubinfo)"}