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.­ (updated Oct. 3, 1997; accessed Sep. 22, 2025).

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Verified:
Sep. 22, 2025

§ 23813's source at ca​.gov