Revenue and Taxation Code section 23203

The credits provided by Section 23201 and 23202 shall be allowable only upon submission by the taxpayer of evidence establishing to the satisfaction of the Franchise Tax Board the amount of the tax paid pursuant to Section 23222 to 23224, inclusive (or corresponding sections of prior laws), and with respect to which the credit is claimed.

Source: Section 23203, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=23203.­ (updated Jan. 1, 1971; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 23203's source at ca​.gov