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.