California Codes > Revenue and Taxation Code > Division 2 > Part 10.2 > Chapter 10 – Res Judicata
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| § 19801 | In the determination of any issue of law or fact under Part 10 … |
| § 19802 | (a) In the determination of any case arising under this part, … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 10.2 > Chapter 10 - Res Judicata
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Lien: A claim against real or personal property in satisfaction of a debt.