DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 12. Credit for Taxes Paid 18001-18011
§ 18008
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
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.
(Amended by Stats. 1957, Ch. 215.)
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