Revenue and Taxation Code section 23813

Section 1377(b)(2) of the Internal Revenue Code, relating to determination defined, is modified to include, in addition to the items specified therein, the following:

(a)

A decision by the State Board of Equalization that has become final.

(b)

A closing agreement made under Article 6 (commencing with Section 19441) of Chapter 6 of Part 10.2.

(c)

A final disposition by the Franchise Tax Board of a claim for refund.

Source: Section 23813, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23813. (accessed Jun. 2, 2025).

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Last Updated

May 12, 2025

§ 23813’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23813

Original Source: Section 23813, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23813. (last accessed May 12, 2025).