| http://www.w3.org/ns/prov#value | - is for the same reporting period as was involved in the case previously determined.This bill would, notwithstanding existing law regarding the rule of res judicata, where a tax, fee, assessment, surcharge, or other amount levied or collected by the tax agency, which this bill would define to include the board and the Franchise Tax Board, has been determined to have been illegally levied or collect
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