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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 6. Collection of Tax 41115-41127.9›ARTICLE 1. Suit for Tax 41115-41119

§ 41118

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

In the action, a certificate by the department showing the delinquency shall be prima facie evidence of the determination of the surcharges or the amount of surcharges, of the delinquency of the amounts set forth, and of the compliance by the department with all the provisions of this part in relation to the computation and determination of the amounts.

(Amended by Stats. 2022, Ch. 747, Sec. 32. (AB 988) Effective September 29, 2022.)

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California Revenue and Taxation Code

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