Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 7176 — Res Judicata
Cal. Rev. & Tax. Code § 7176
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 7176 — Res Judicata is in force in the current edition of the Code, and nothing recorded condemns it.
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.