California Codes > Revenue and Taxation Code > Division 2 > Part 19 > Chapter 7 > Article 4 – Notices
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§ 40191 | A certificate by the board or an employee of the board stating that a … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 19 > Chapter 7 > Article 4 - Notices
- 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.