California Revenue and Taxation Code ARTICLE 3.5 - Credit for Prepaid Tax

• Section 23201.
  (a) In the case of a taxpayer whose tax for the first taxable year was computed under Sections 23222 to 23224, inclusive (or corresponding sections of...
• Section 23202.
  (a) In the case of a taxpayer who has been a transferee in a reorganization to which Sections 23251 to 23254, inclusive, or corresponding sections of...
• Section 23203.
  The credits provided by Sections 23201 and 23202 shall be allowable only upon submission by the taxpayer of evidence establishing to the satisfaction of the...
• Section 23204.
  (a) No credit under this article shall be allowed or made after four years from the last day prescribed for filing the return for the taxable...

Last modified: October 22, 2018