Cal. Rev. & Tax. Code § 23813

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.