Cal. Rev. & Tax. Code § 19703

Current through the 2023 Legislative Session.

Section 19703 - Certificate as prima facie evidence

The certificate of the Franchise Tax Board to the effect that a return has not been filed or that information has not been supplied as required by this part is prima facie evidence that the return has not been filed or that the information has not been supplied.

Ca. Rev. and Tax. Code § 19703

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