Revenue and Taxation Code section 18011

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.

Source: Section 18011, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18011. (accessed Jun. 2, 2025).

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Last Updated

May 12, 2025

§ 18011’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_18011

Original Source: Section 18011, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18011. (last accessed May 12, 2025).