California Revenue and Taxation Code

§ 19050

RTC § 19050 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 4 · Art. 3

Statute text

A certificate by the Franchise Tax Board or of the board, as the case may be, of the mailing of the notices specified in this article is prima facie evidence of the assessment of the deficiency and of the giving of the notices.

Legislative history

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.