Cal. Rev. & Tax. Code § 19050

Current through the 2023 Legislative Session.

Section 19050 - Prima facie evidence of assessment of deficiency and giving of notices

A certificate by the Franchise Tax Board or of the board, as the case may be, of the mailing of the notices specified in this article is prima facie evidence of the assessment of the deficiency and of the giving of the notices.

Ca. Rev. and Tax. Code § 19050

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.