California § 23813. 23813. (Added by Stats. 1997, Ch. 611, Sec. 76.)

California Statutes

§ 23813. — 23813. (Added by Stats. 1997, Ch. 611, Sec. 76.)

California § 23813.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 11.PART 11. CORPORATION TAX LAW

Ch. 4.5.CHAPTER 4.5. Tax Treatment of S Corporations and Their Shareholders

This text of California § 23813. (23813. (Added by Stats. 1997, Ch. 611, Sec. 76.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 23813. (2026).

Text

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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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.

Legislative History

Added by Stats. 1997, Ch. 611, Sec. 76. Effective October 3, 1997.

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