Section 23813.
Cal. Revenue and Taxation Code - RTC § 23813.
in effectSection 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.
References
referencesCal. Revenue and Taxation Code - RTC § 1377.
referencesCal. Revenue and Taxation Code - RTC § 19441.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026