California Revenue and Taxation Code CHAPTER 12 - Credit for Taxes Paid

• Section 18001.
  (a) Subject to the following conditions, residents shall be allowed a credit against the “net tax” (as defined by Section 17039) for net income taxes imposed...
• Section 18002.
  (a) Subject to the following conditions, nonresidents shall be allowed a credit against the “net tax” (as defined by Section 17039) for net income taxes imposed...
• Section 18003.
  For the purpose of this chapter an estate or trust is considered a resident of the state which taxes the income of the estate or...
• Section 18004.
  If an estate or trust is a resident of this State and also a resident of another state, it shall, notwithstanding the limitations contained in...
• Section 18005.
  A resident beneficiary of an estate or trust who is taxable on the income of the estate or trust under Chapter 9 of this part...
• Section 18006.
  For purposes of determining a credit under Section 18001 (relating to residents) or Section 18002 (relating to nonresidents), both of the following apply:(a) A member of...
• Section 18007.
  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...
• Section 18008.
  A tax equal to the credit allowed for the taxes credited or refunded by the other state is due and payable from the taxpayer upon...
• Section 18009.
  Interest shall be assessed, collected and paid in the same manner as the tax at the adjusted annual rate established pursuant to Section 19521 from...
• 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...

Last modified: October 22, 2018