§ 18011
51 words·~1 min read·
/ca/revenue-and-taxation-code/18011·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.