Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 11474 — Suit for Tax

Cal. Rev. & Tax. Code § 11474

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1999-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

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 penalties set forth in the certificate, and of compliance by the board with all provisions of this part in relation to the…

Citator

Cal. Rev. & Tax. Code § 11474 — Suit for Tax is in force in the current edition of the Code, and nothing recorded condemns it.

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 penalties set forth in the certificate, and of compliance by the board with all provisions of this part in relation to the assessment of the property and computation and levy of the tax.