Cal. Rev. & Tax. Code § 6714
Current through the 2023 Legislative Session.
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 tax, 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.
Ca. Rev. and Tax. Code § 6714