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2019 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 12 - Credit for Taxes Paid
Section 18011.
Universal Citation: CA Rev & Tax Code § 18011 (2019)
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 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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