GroundRules
RTC § 41118
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]
- CHAPTER 6. Collection of Tax [41115. - 41127.9.]
- ARTICLE 1. Suit for Tax [41115. - 41119.]
In the action, a certificate by the department showing the delinquency shall be prima facie evidence of the determination of the surcharges or the amount of surcharges, of the delinquency of the amounts set forth, and of the compliance by the department with all the provisions of this part in relation to the computation and determination of the amounts.
Collected 2026-09-14T05:56:33Z. Source file · JSON