§ 19050
43 words·~1 min read·
/ca/revenue-and-taxation-code/19050A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A certificate by the Franchise Tax Board or of the board, as the case may be, of the mailing of the notices specified in this article is prima facie evidence of the assessment of the deficiency and of the giving of the notices.