Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 40144 — Suit for Surcharge

Cal. Rev. & Tax. Code § 40144

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 surcharge or the amount of surcharge, 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…

Citator

Cal. Rev. & Tax. Code § 40144 — Suit for Surcharge 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 surcharge or the amount of surcharge, 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.