BlackletterCalifornia law

Revenue and Taxation Code § 18008

CHAPTER 12. Credit for Taxes Paid

Current as of September 28, 2026Rev. & Tax. Code, § 18008Official source ↗

Amended by Stats. 1957, Ch. 215.

A tax equal to the credit allowed for the taxes credited or refunded by the other state is due and payable from the taxpayer upon notice and demand from the Franchise Tax Board.