Cal. RTC § 19703
This is the official text of Cal. RTC § 19703, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
The certificate of the Franchise Tax Board to the effect that a return has not been filed or that information has not been supplied as required by this part is prima facie evidence that the return has not been filed or that the information has not been supplied.
Status: in_force · Read it on the official government site
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