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A-6.002 - Tax Administration Act

Section 93.33
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93.33. The judgment has the authority of res judicata only with respect to the parties to the suit.
The judgment cannot be invoked in any other contestation filed in accordance with this chapter, in any contestation filed under section 93.1.10 or in any appeal brought under section 93.1.23; the tribunal must, upon the application of a party or of its own initiative, dismiss every application or proof based on such judgment.
1987, c. 81, s. 8; 1997, c. 85, s. 359; 2019, c. 14, s. 10; 2020, c. 12, s. 115; 2021, c. 18, s. 11.
93.33. The judgment has the authority of res judicata only with respect to the parties to the suit.
The judgment cannot be invoked in any other contestation filed in accordance with this chapter or in any contestation filed under section 93.1.10; the tribunal must, upon the application of a party or of its own initiative, dismiss every application or proof based on such judgment.
1987, c. 81, s. 8; 1997, c. 85, s. 359; 2019, c. 14, s. 10; 2020, c. 12, s. 115.
93.33. The judgment has the authority of res judicata only with respect to the parties to the suit.
The judgment cannot be invoked in any other summary appeal or in any appeal under section 93.1.10; the tribunal must, upon the application of a party or of its own initiative, dismiss every application or proof based on such judgment.
1987, c. 81, s. 8; 1997, c. 85, s. 359; 2019, c. 14, s. 10.
93.33. The judgment has the authority of a final judgment (res judicata) only with respect to the parties to the suit.
The judgment cannot be invoked in any other summary appeal or in any appeal under section 93.1.10; the tribunal must, upon the application of a party or of its own initiative, dismiss every application or proof based on such judgment.
1987, c. 81, s. 8; 1997, c. 85, s. 359.
93.33. The judgment has the authority of a final judgment (res judicata) only with respect to the parties to the suit.
The judgment cannot be invoked in any other summary appeal or in any appeal under section 95 or 1066 of the Taxation Act (chapter I-3); the tribunal must, upon the application of a party or of its own initiative, dismiss every application or proof based on such judgment.
1987, c. 81, s. 8.
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