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California Revenue and Taxation Code Section 6406

Legal Research Home > California Lawyer > Revenue and Taxation Code > California Revenue and Taxation Code Section 6406

A credit shall be allowed against, but shall not exceed, the
taxes imposed on any person by Chapter 3 (commencing with Section
6201) of this part, by any ordinance enacted pursuant to Part 1.5
(commencing with Section 7200), by any ordinance enacted pursuant to
Part 1.6 (commencing with Section 7251), and by any ordinance enacted
pursuant to Article 2 (commencing with Section 37021) of Part 17 of
this division by reason of the storage, use, or other consumption of
tangible personal property in this state to the extent that the
person has paid a retail sales or use tax, or reimbursement therefor,
imposed with respect to that property by any other state, political
subdivision thereof, or the District of Columbia prior to the
storage, use, or other consumption of that property in this state.
The credit shall be apportioned to the taxes against which it is
allowed in proportion to the amounts of those taxes.
   A credit, otherwise permitted by the foregoing provisions of this
section, shall not be allowed against taxes which are measured by
periodic payments made under a lease, to the extent that the taxes
imposed by any other state, political subdivision thereof, or the
District of Columbia were also measured by periodic payments made
under a lease for a period prior to the storage, use, or other
consumption of the property in this state.

Last modified: March 8, 2010