{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23203","citation":"Rev. & Tax. Code, § 23203","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 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 2. The Corporation Franchise Tax [23101. - 23364a.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-2"},{"name":"ARTICLE 3.5. Credit for Prepaid Tax [23201. - 23204.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-2/article-3.5"}],"history":"Added by Stats. 1971, Ch. 1304.","effective":null,"html":"<p>The credits provided by Sections <a href=\"/rtc/23201\">23201</a> and <a href=\"/rtc/23202\">23202</a> shall be allowable only upon submission by the taxpayer of evidence establishing to the satisfaction of the Franchise Tax Board the amount of the tax paid pursuant to Sections <a href=\"/rtc/23222\">23222</a> to <a href=\"/rtc/23224\">23224</a>, inclusive (or corresponding sections of prior laws), and with respect to which the credit is claimed.</p>","text":"The credits provided by Sections 23201 and 23202 shall be allowable only upon submission by the taxpayer of evidence establishing to the satisfaction of the Franchise Tax Board the amount of the tax paid pursuant to Sections 23222 to 23224, inclusive (or corresponding sections of prior laws), and with respect to which the credit is claimed.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/credit-for-prepaid-tax-23203","source":"California Legislative Information bulk export (pubinfo)"}