There is a newer version
of
this Section
2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT
CHAPTER 7 - Administration
ARTICLE 3 - Notices
Section 41144.
Universal Citation: CA Rev & Tax Code § 41144 (2020)
41144.
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.
(Added by Stats. 1976, Ch. 443.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
