§ 19801
61 words·~1 min read·
/ca/revenue-and-taxation-code/19801A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.