California Revenue and Taxation Code

§ 7865

RTC § 7865 Effective Jan 1, 2001Div. 2 · Part 2 · Ch. 6 · Art. 1.5

Statute text

In the action a certificate issued by the board showing unpaid taxes determined against any supplier shall be prima facie evidence of all of the following:

(a)The determination of the tax, the delinquency thereof, and the amount of the tax, interest, penalties, and costs due and unpaid to the state.

(b)The indebtedness of the supplier to the state in the amount of the tax, interest, and penalties therein appearing unpaid.

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Legislative history

Amended by Stats. 2000, Ch. 1053, Sec. 17. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.