ARTICLE 3.5. Credit for Prepaid Tax [23201. - 23204.]

Article 3.5 added by Stats. 1971, Ch. 1304.

§§ 23201–23204 · 4 sections

• § 23201 (a) In the case of a taxpayer whose tax for the first taxable year was computed under Sections 23222 to 23224, inclusive (or corresponding sections of prior…
• § 23202 (a) In the case of a taxpayer who has been a transferee in a reorganization to which Sections 23251 to 23254, inclusive, or corresponding sections of prior…
• § 23203 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…
• § 23204 (a) No credit under this article shall be allowed or made after four years from the last day prescribed for filing the return for the taxable year of…