California Revenue and Taxation Code

§ 38805

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 38805Div. 2 · Part 18.5 · Ch. 9

Statute text

View on leginfo.ca.gov

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.

Legislative history

Added by Stats. 1976, Ch. 176.