California Statutes
§ 23203. — 23203. (Added by Stats. 1971, Ch. 1304.)
California § 23203.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 2.CHAPTER 2. The Corporation Franchise Tax
Art. 3.5.ARTICLE 3.5. Credit for Prepaid Tax
This text of California § 23203. (23203. (Added by Stats. 1971, Ch. 1304.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 23203. (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Added by Stats. 1971, Ch. 1304.
Cite This Page — Counsel Stack
Bluebook (online)
California § 23203., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23203..