Section 19801 Of Chapter 10. Res Judicata From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 10.

. In the determination of any issue of law or fact under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part, neither the Franchise Tax Board nor any officer or agency having any administrative duties under this part nor any court is bound by the determination of any other officer or administrative agency of the state.