Revenue and Taxation Code section 38805

In the determination of any case arising under this part the rule of res judicata is applicable only if the liability involved is for the same quarterly period as was involved in another case previously determined.

Source: Section 38805, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38805. (accessed May 10, 2025).

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Last Updated

May 10, 2025

§ 38805’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_38805

Original Source: Section 38805, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38805. (last accessed May 10, 2025).