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BTLG Table of Contents > Sales and Use Tax Annotations > U > 570.0000 Use of Property in State and Use Tax Generally > Annotation 570.1625

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.1625

(h) Credit for Tax Imposed by Other Jurisdictions

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570.1625 Credit for Tax Due in Other State. Where it is established that a use tax has been paid to another state and such liability arose prior to the use in California that gave rise to California use tax liability, the taxpayer is entitled, under section 6406, to offset the amount of the other state's tax against that due in California. 4/24/72.