Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19050 — Deficiency Assessments

Cal. Rev. & Tax. Code § 19050

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1993-06-16
Current through
Nov 2, 2026 (California Legislative Counsel)

A certificate by the Franchise Tax Board or of the board, as the case may be, of the mailing of the notices specified in this article is prima facie evidence of the assessment of the deficiency and of the giving of the notices.

Citator

Cal. Rev. & Tax. Code § 19050 — Deficiency Assessments is in force in the current edition of the Code, and nothing recorded condemns it.

A certificate by the Franchise Tax Board or of the board, as the case may be, of the mailing of the notices specified in this article is prima facie evidence of the assessment of the deficiency and of the giving of the notices.