California Revenue and Taxation Code

§ 8973

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 8973Div. 2 · Part 3 · Ch. 5 · Art. 2

Statute text

View on leginfo.ca.gov

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. 1941, Ch. 38.