California Revenue and Taxation Code

§ 23813

RTC § 23813 Effective Oct 3, 1997Div. 2 · Part 11 · Ch. 4.5

Statute text

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.

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Legislative history

Added by Stats. 1997, Ch. 611, Sec. 76. Effective October 3, 1997.