Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 38514 — Suit for Tax
Cal. Rev. & Tax. Code § 38514
- 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 tax, of the delinquency of the amounts set forth, and of the compliance by the board with all the provisions of this part in relation to the computation…
Citator
Cal. Rev. & Tax. Code § 38514 — 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 tax, of the delinquency of the amounts set forth, and of the compliance by the board with all the provisions of this part in relation to the computation and determination of the amounts.