Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23305d — Suspension and Revivor
Cal. Rev. & Tax. Code § 23305d
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
A certificate of suspension or forfeiture from the Franchise Tax Board setting forth that the suspended or forfeited taxpayer has been notified of its liability for tax or requirement to file a return under this part and that the tax has not been paid or the return has not been filed, shall…
Citator
Cal. Rev. & Tax. Code § 23305d — Suspension and Revivor is in force in the current edition of the Code, and nothing recorded condemns it.
A certificate of suspension or forfeiture from the Franchise Tax Board setting forth that the suspended or forfeited taxpayer has been notified of its liability for tax or requirement to file a return under this part and that the tax has not been paid or the return has not been filed, shall constitute prima facie evidence of the facts.