{"data":{"id":"us-ca/rtc-30303","jurisdiction":"us-ca","citation":"RTC § 30303","heading":"","body":"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 the tax, of the delinquency of the amount of tax, interest, and penalty set forth, and of compliance by the board with all 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 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 5. Collection of Tax [30301. - 30358.]","ARTICLE 1. Suit for Tax [30301. - 30303.]"],"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":"97ed291ba0c9ca3543f1aac207d980ca68587990054ac5d8d75819e4506ae7fe","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30302","next":"us-ca/rtc-30311"},"notice":"GroundRules: Original legal text. Not legal advice."}