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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 6. Collection of Surcharge 40141-40169›ARTICLE 1. Suit for Surcharge 40141-40145

§ 40144

California Revenue and Taxation Code · 2026-10 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 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.

(Added by Stats. 1974, Ch. 991.)

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California Revenue and Taxation Code

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