There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 10 - PERSONAL INCOME TAX
CHAPTER 12 - Credit for Taxes Paid
Section 18011
CA Rev & Tax Code § 18011 (through 2013 Leg Sess) What's This?
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.
(Amended by Stats. 1957, Ch. 215.)
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