§ 23813
69 words·~1 min read·
/ca/revenue-and-taxation-code/23813A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 1377(b)(2) of the Internal Revenue Code, relating to determination defined, is modified to include, in addition to the items specified therein, the following:
(a)A decision by the State Board of Equalization that has become final.
(b)A closing agreement made under Article 6 (commencing with Section 19441) of Chapter 6 of Part 10.2.
(c)A final disposition by the Franchise Tax Board of a claim for refund.