California Revenue and Taxation Code

§ 12681

RTC § 12681 Effective Jun 27, 2013Div. 2 · Part 7 · Ch. 5 · Art. 3

Statute text

(a)In the action, a certificate of the Controller or of the secretary of the board, showing unpaid taxes against an insurer is prima facie evidence of:

(1)The assessment of the taxes.

(2)The delinquency.

…

Legislative history

Repealed (in Sec. 111) and added by Stats. 2013, Ch. 33, Sec. 112. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.