Rev. & Tax. Code, § 23813 · Chapter 4.5. Tax Treatment of S Corporations and Their Shareholders
Rev. & Tax. Code, § 23813
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Added by Stats. 1997, Ch. 611, Sec. 76. Effective October 3, 1997.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23813.
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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