Revenue and Taxation Code § 18011
‹ § 18009§ 18031 ›Open in browserleginfo ↗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.)