10-46-42. Secretary's certificate as prima facie evidence of failure to file return or pay tax.
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/sd/title-10/chapter-10-46/10-46-42A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The certificate of the secretary of revenue to the effect that a tax or amount required to be paid by this chapter has not been paid, that a return has not been filed, or that information has not been supplied pursuant to the provisions of this chapter shall be prima facie evidence thereof.