Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 30303 — Suit for Tax

Cal. Rev. & Tax. Code § 30303

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of the tax, of the delinquency of the amount of tax, interest, and penalty set forth, and of compliance by the board with all provisions of this part in…

Citator

Cal. Rev. & Tax. Code § 30303 — Suit for Tax is in force in the current edition of the Code, and nothing recorded condemns it.

In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of the tax, of the delinquency of the amount of tax, interest, and penalty set forth, and of compliance by the board with all provisions of this part in relation to the computation and determination of the tax.