Added by Stats. 1997, Ch. 611, Sec. 76. Effective October 3, 1997.
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.
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