Section 12256.

Cal. Revenue and Taxation Code - RTC § 12256.
in effect
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All amounts paid under this article, other than penalties and interest, shall be allowed as a credit on the annual tax imposed by Section 28 of Article XIII of the California Constitution and this part.

References

referencesCal. Revenue and Taxation Code - RTC § 28.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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