California Statutes
§ 38805. — 38805. (Added by Stats. 1976, Ch. 176.)
California·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
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.
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California § 38805. (38805. (Added by Stats. 1976, Ch. 176.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1976, Ch. 176.