Cal. Rev. & Tax. Code § 30303
Current through the 2023 Legislative Session.
In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount 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 determination of the tax.
Ca. Rev. and Tax. Code § 30303