California Revenue and Taxation Code

§ 18011

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

RTC § 18011Div. 2 · Part 10 · Ch. 12

Statute text

View on leginfo.ca.gov

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.

Legislative history

Amended by Stats. 1957, Ch. 215.