§ 13681
59 words·~1 min read·
/ca/revenue-and-taxation-code/13681·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In any proceeding for the enforcement of the estate tax a certificate by the Controller showing the amount due is prima facie evidence of the imposition of the tax, of the fact that it is due, and of compliance by the Controller with all the provisions of this part in relation to the computation and determination of the tax.