California Revenue and Taxation Code

§ 23305d

RTC § 23305dDiv. 2 · Part 11 · Ch. 2 · Art. 7

Statute text

A certificate of suspension or forfeiture from the Franchise Tax Board setting forth that the suspended or forfeited taxpayer has been notified of its liability for tax or requirement to file a return under this part and that the tax has not been paid or the return has not been filed, shall constitute prima facie evidence of the facts.

Legislative history

Added by renumbering Section 23572 by Stats. 1990, Ch. 926, Sec. 16.