{"data":{"id":"us-ca/rtc-18007","jurisdiction":"us-ca","citation":"RTC § 18007","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 12. Credit for Taxes Paid [18001. - 18011.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"43c5b99770c0ea8e8373ba0f29fd2a72b0a3e770d8cc9a5e71866e769c925116","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18006","next":"us-ca/rtc-18008"},"notice":"GroundRules: Original legal text. Not legal advice."}