DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 12. Credit for Taxes Paid 18001-18011

§ 18007

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

(Amended by Stats. 1959, Ch. 321.)

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California Revenue and Taxation Code

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