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DIVISION 2. OTHER TAXES 6001-61050›PART 3. USE FUEL TAX 8601-9355›CHAPTER 5. Collection of Tax 8951-9036›ARTICLE 2. Suit for Tax 8971-8973

§ 8973

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy 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 levy of the tax.

(Added by Stats. 1941, Ch. 38.)

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California Revenue and Taxation Code

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