Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19801 — Res Judicata
Cal. Rev. & Tax. Code § 19801
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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 part, neither the Franchise Tax Board nor any officer or agency having any administrative duties under this part nor any court is bound by the…
Citator
Cal. Rev. & Tax. Code § 19801 — Res Judicata is in force in the current edition of the Code, and nothing recorded condemns it.
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 part, neither the Franchise Tax Board nor any officer or agency having any administrative duties under this part nor any court is bound by the determination of any other officer or administrative agency of the state.