Cal. Code Regs. tit. 18 § 14563.1
Current through Register 2024 Notice Reg. No. 45, November 8, 2024
Upon becoming final a Controller's determination shall thereafter have the same force and effect as an order fixing tax made by a court in a proceeding in which such an order may be made. Pursuant to Revenue and Taxation Code Section 14672 such order has the force and effect of a judgment in a civil action.
The determination is conclusive only as to such property as may have been included in transfers disclosed to the Controller before the determination was made.
NOTE: Reference: Section 14563, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 14563.1