GroundRules
RTC § 23305d
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 11. CORPORATION TAX LAW [23001. - 25141.]
- CHAPTER 2. The Corporation Franchise Tax [23101. - 23364a.]
- ARTICLE 7. Suspension and Revivor [23301. - 23311.]
A certificate of suspension or forfeiture from the Franchise Tax Board setting forth that the suspended or forfeited taxpayer has been notified of its liability for tax or requirement to file a return under this part and that the tax has not been paid or the return has not been filed, shall constitute prima facie evidence of the facts.
Collected 2026-09-14T05:56:33Z. Source file · JSON