Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19703 — Violations
Cal. Rev. & Tax. Code § 19703
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The certificate of the Franchise Tax Board to the effect that a return has not been filed or that information has not been supplied as required by this part is prima facie evidence that the return has not been filed or that the information has not been supplied.
Citator
Cal. Rev. & Tax. Code § 19703 — Violations is in force in the current edition of the Code, and nothing recorded condemns it.
The certificate of the Franchise Tax Board to the effect that a return has not been filed or that information has not been supplied as required by this part is prima facie evidence that the return has not been filed or that the information has not been supplied.