Cal. RTC § 7865
This is the official text of Cal. RTC § 7865, 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
In the action a certificate issued by the board showing unpaid taxes determined against any supplier shall be prima facie evidence of all of the following:
(a) The determination of the tax, the delinquency thereof, and the amount of the tax, interest, penalties, and costs due and unpaid to the state.
(b) The indebtedness of the supplier to the state in the amount of the tax, interest, and penalties therein appearing unpaid.
(c) The full compliance by all persons required to perform administrative duties under this part with all the forms of law in relation to the determination and levy of the tax.
(a) The determination of the tax, the delinquency thereof, and the amount of the tax, interest, penalties, and costs due and unpaid to the state.
(b) The indebtedness of the supplier to the state in the amount of the tax, interest, and penalties therein appearing unpaid.
(c) The full compliance by all persons required to perform administrative duties under this part with all the forms of law in relation to the determination and levy of the tax.
Status: in_force · Read it on the official government site
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