California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 23813
Official textleginfo.legislature.ca.govlast amended
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.
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