GroundRules
RTC § 6714
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 1. SALES AND USE TAXES [6001. - 7176.]
- CHAPTER 6. Collection of Tax [6701. - 6850.]
- ARTICLE 2. Suit for Tax [6711. - 6715.]
In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of tax, of the delinquency of the amounts set forth, and of the compliance by the board 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