California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 19801
Official textleginfo.legislature.ca.govlast amended
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.
Source: view the official text