DIVISION 2. OTHER TAXES 6001-60709›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 6. Collection of Tax 6701-6850›ARTICLE 2. Suit for Tax 6711-6715

§ 6714

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1941, Ch. 36.)

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California Revenue and Taxation Code

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