California Revenue and Taxation Code CHAPTER 10 - Res Judicata

• Section 19801.
  In the determination of any issue of law or fact under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this...
• Section 19802.
  (a) 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...

Last modified: October 22, 2018