{"data":{"id":"us-ca/rtc-19050","jurisdiction":"us-ca","citation":"RTC § 19050","heading":"","body":"A certificate by the Franchise Tax Board or of the board, as the case may be, of the mailing of the notices specified in this article is prima facie evidence of the assessment of the deficiency and of the giving of the notices.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 4. Payments and Assessments [19001. - 19195.]","ARTICLE 3. Deficiency Assessments [19031. - 19067.]"],"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":"b2a8dfc4e1423e371b2c9e4056cb3e039d55ebc152b4c95bf328ddeaacfc4179","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19049","next":"us-ca/rtc-19051"},"notice":"GroundRules: Original legal text. Not legal advice."}