California Revenue and Taxation Code

§ 60423

RTC § 60423 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 7 · Art. 2

Statute text

In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax of the delinquency of the amount of tax, interest, and penalty set forth, and of compliance by the board with all provisions of this part in relation to the computation and levy of the tax.

Legislative history

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.