Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13681 — Miscellaneous
Cal. Rev. & Tax. Code § 13681
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In any proceeding for the enforcement of the estate tax a certificate by the Controller showing the amount due is prima facie evidence of the imposition of the tax, of the fact that it is due, and of compliance by the Controller with all the provisions of this part in relation to the computation…
Citator
Cal. Rev. & Tax. Code § 13681 — Miscellaneous is in force in the current edition of the Code, and nothing recorded condemns it.
In any proceeding for the enforcement of the estate tax a certificate by the Controller showing the amount due is prima facie evidence of the imposition of the tax, of the fact that it is due, and of compliance by the Controller with all the provisions of this part in relation to the computation and determination of the tax.