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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 9. Violations and Res Judicata 38801-38805

§ 38805

California Revenue and Taxation Code · 2026-10 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. 1976, Ch. 176.)

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California Revenue and Taxation Code

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