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CALIFORNIA STATUTES AND CODES
SECTIONS 7176
REVENUE AND TAXATION CODE
SECTION 7176
7176. 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.
SECTION 7176
7176. 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.
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