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.­ (updated Jan. 1, 1957; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 18011's source at ca​.gov