California Revenue and Taxation Code

§ 18007

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 18007Div. 2 · Part 10 · Ch. 12

Statute text

View on leginfo.ca.gov

If any taxes paid to another state for which a taxpayer has been allowed a credit under this chapter are at any time credited or refunded to the taxpayer, the taxpayer shall immediately report that fact to the Franchise Tax Board.

Legislative history

Amended by Stats. 1959, Ch. 321.