2005 California Revenue and Taxation Code Sections 40191 Article 4. Notices

40191.  A certificate by the board or an employee of the board
stating that a notice required by this part was given by mailing or
personal service shall be prima facie evidence in any administrative
or judicial proceeding of the fact and regularity of the mailing of
personal service in accordance with any requirement of this part for
the giving of notice.  Unless otherwise specifically required, any
notice required by this part to be mailed or served may be given by
mailing or personal service in the manner provided for giving notice
of a deficiency determination.