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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 3 - USE FUEL TAX
CHAPTER 5 - Collection of Tax
ARTICLE 2 - Suit for Tax
Section 8973.
Universal Citation: CA Rev & Tax Code § 8973 (2017)
8973.
In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency of the amount of tax, interest, and penalty set forth, and of compliance by the board with all provisions of this part in relation to the computation and levy of the tax.
(Added by Stats. 1941, Ch. 38.)
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