DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 11. Res Judicata 7176-7176

§ 7176

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1941, Ch. 36.)

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California Revenue and Taxation Code

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