{"data":{"id":"us-ca/rtc-38805","jurisdiction":"us-ca","citation":"RTC § 38805","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 18.5. TIMBER YIELD TAX [38101. - 38908.]","CHAPTER 9. Violations and Res Judicata [38801. - 38805.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"bea0f2ff3754b1e853507b8cabfec9a63d730176a2c493829ff727027896ba72","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-38804","next":"us-ca/rtc-38901"},"notice":"GroundRules: Original legal text. Not legal advice."}