{"data":{"id":"us-ca/rtc-18008","jurisdiction":"us-ca","citation":"RTC § 18008","heading":"","body":"A tax equal to the credit allowed for the taxes credited or refunded by the other state is due and payable from the taxpayer upon notice and demand from 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":"68ca9230b13ace65638308ad9d3e26a7e2e5dd82dd34ca699011b55d69f11544","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18007","next":"us-ca/rtc-18009"},"notice":"GroundRules: Original legal text. Not legal advice."}