California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 7865
Official textleginfo.legislature.ca.govlast amended
In the action a certificate issued by the board showing unpaid taxes determined against any supplier shall be prima facie evidence of all of the following:
# (a)
The determination of the tax, the delinquency thereof, and the amount of the tax, interest, penalties, and costs due and unpaid to the state.
# (b)
The indebtedness of the supplier to the state in the amount of the tax, interest, and penalties therein appearing unpaid.
# (c)
The full compliance by all persons required to perform administrative duties under this part with all the forms of law in relation to the determination and levy of the tax.
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