California Code
CHAPTER 2 - The Corporation Franchise Tax
ARTICLE 3.5 - Credit for Prepaid Tax

Section 23201. - 23201. (a) In the case of a taxpayer whose tax...

Section 23202. - 23202. (a) In the case of a taxpayer who has...

Section 23203. - 23203. The credits provided by Sections 23201 and 23202 shall...

Section 23204. - 23204. (a) No credit under this article shall be allowed...