Revenue and Taxation Code § 23813
CHAPTER 4.5. Tax Treatment of S Corporations and Their Shareholders
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.