{"data":{"id":"us-ca/rtc-13681","jurisdiction":"us-ca","citation":"RTC § 13681","heading":"","body":"In any proceeding for the enforcement of the estate tax a certificate by the Controller showing the amount due is prima facie evidence of the imposition of the tax, of the fact that it is due, and of compliance by the Controller with all the provisions of this part in relation to the computation and determination of the tax.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","CHAPTER 7. Collection of Tax [13601. - 13830.13.]","ARTICLE 5. Miscellaneous [13680. - 13684.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"46c7ec0ddedd3093076a7ef129da5d0f3eadf23e07d57c1bec65136e4bfa8db7","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13680","next":"us-ca/rtc-13682"},"notice":"GroundRules: Original legal text. Not legal advice."}