§ 19374
72 words·~1 min read·
/ca/revenue-and-taxation-code/19374A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In the action a certificate by the Franchise Tax Board showing the delinquency shall be prima facie evidence of the levy of the tax, penalties and interest of the delinquency, and of the compliance by the Franchise Tax Board and the board with all the provisions of Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), and this part in relation to the computation and levy of the tax.