§ 23305d
59 words·~1 min read·
/ca/revenue-and-taxation-code/23305d·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A certificate of suspension or forfeiture from the Franchise Tax Board setting forth that the suspended or forfeited taxpayer has been notified of its liability for tax or requirement to file a return under this part and that the tax has not been paid or the return has not been filed, shall constitute prima facie evidence of the facts.