California Revenue and Taxation Code

§ 19703

RTC § 19703 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 9

Statute 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.

Legislative history

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