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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 18.5 - TIMBER YIELD TAX
CHAPTER 9 - Violations and Res Judicata
Section 38805.
Universal Citation: CA Rev & Tax Code § 38805 (2017)
38805.
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.
(Added by Stats. 1976, Ch. 176.)
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