California Revenue and Taxation Code 11474 – 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 levy of the tax, of the delinquency of the amount of tax, interest, and penalties set forth in the certificate, and of compliance by the board with all provisions of this part in relation to the assessment of the property and computation and levy of the tax.
(Added by renumbering Section 11473 by Stats. 1998, Ch. 695, Sec. 10. Effective January 1, 1999.)
Terms Used In California Revenue and Taxation Code 11474
- 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.