§ 18001 (a) Subject to the following conditions, residents shall be …
§ 18002 (a) Subject to the following conditions, nonresidents shall be …
§ 18003 For the purpose of this chapter an estate or trust is considered a …
§ 18004 If an estate or trust is a resident of this State and also a resident …
§ 18005 A resident beneficiary of an estate or trust who is taxable on the …
§ 18006 For purposes of determining a credit under Section 18001 (relating to …
§ 18007 If any taxes paid to another state for which a taxpayer has been …
§ 18008 A tax equal to the credit allowed for the taxes credited or refunded …
§ 18009 Interest shall be assessed, collected and paid in the same manner as …
§ 18011 The credit against the taxes imposed by this part for net income …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 10 > Chapter 12 - Credit for Taxes Paid

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18