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DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 5. Collection of Tax 30301-30358›ARTICLE 1. Suit for Tax 30301-30303

§ 30303

California Revenue and Taxation Code · 2020-11 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 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.

(Added by Stats. 1959, Ch. 1040.)

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California Revenue and Taxation Code

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