California § 23813 - Section 1377(b)(2) of the Internal Revenue Code, relating to determination define
Full text of California Public Contract Code - PCC § 23813 — Section 1377(b)(2) of the Internal Revenue Code, relating to determination define, with citation guidance and answers to common questions.
§ 23813. Section 1377(b)(2) of the Internal Revenue Code, relating to determination define
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.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 23813
What does Public Contract Code - PCC § 23813 cover?
Section 23813 ("Section 1377(b)(2) of the Internal Revenue Code, relating to determination define") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 23813?
A common citation format is "Public Contract Code - PCC § 23813" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 23813 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.