§ 23203
56 words·~1 min read·
/ca/revenue-and-taxation-code/23203A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 Franchise Tax Board the amount of the tax paid pursuant to Sections 23222 to 23224, inclusive (or corresponding sections of prior laws), and with respect to which the credit is claimed.