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.
Cal. Rev. & Tax. Code § 18008
Credit for Taxes Paid
Amended by Stats. 1957, Ch. 215.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.