Section 23203 Of Article 3.5. Credit For Prepaid Tax From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 2. >> Article 3.5.

. The credits provided by Sections 23201 and 23202 shall be allowable only upon submission by the taxpayer of evidence establishing to the satisfaction of the Franchise Tax Board the amount of the tax paid pursuant to Sections 23222 to 23224, inclusive (or corresponding sections of prior laws), and with respect to which the credit is claimed.