California Revenue and Taxation Code 38514 – In the action a certificate by the board showing the delinquency …
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In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of tax, of the delinquency of the amounts set forth, and of the compliance by the board with all the provisions of this part in relation to the computation and determination of the amounts.
(Added by Stats. 1976, Ch. 176.)
Terms Used In California Revenue and Taxation Code 38514
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.