§ 18007
41 words·~1 min read·
/ca/revenue-and-taxation-code/18007A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 refunded to the taxpayer, the taxpayer shall immediately report that fact to the Franchise Tax Board.