Section 23813 - Modification of IRC Section 1377(b)(2)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.Ca. Rev. and Tax. Code § 23813
Added by Stats. 1997, Ch. 611, Sec. 76. Effective October 3, 1997.