Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 18.5.: PART 18.5. TIMBER YIELD TAX/Ch. 9.: CHAPTER 9. Violations and Res Judicata/§ 38805.
California Statutes

§ 38805. — 38805. (Added by Stats. 1976, Ch. 176.)

California § 38805.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 18.5.PART 18.5. TIMBER YIELD TAX
Ch. 9.CHAPTER 9. Violations and Res Judicata

This text of California § 38805. (38805. (Added by Stats. 1976, Ch. 176.)) 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 § 38805. (2026).

Text

In the determination of any case arising under this part the rule of res judicata is applicable only if the liability involved is for the same quarterly period as was involved in another case previously determined.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Added by Stats. 1976, Ch. 176.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 38805., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/38805..