{"data":{"id":"us-ca/rtc-23305d","jurisdiction":"us-ca","citation":"RTC § 23305d","heading":"","body":"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.","path":["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.]"],"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":"1df70dbc7d93110186b84b5e90eb18b4e6e603c9b5e8e560b6c44c1f1c5d0b9e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23305c","next":"us-ca/rtc-23305e"},"notice":"GroundRules: Original legal text. Not legal advice."}