Revenue and Taxation Code section 41118

In the action, a certificate by the department showing the delinquency shall be prima facie evidence of the determination of the surcharges or the amount of surcharges, of the delinquency of the amounts set forth, and of the compliance by the department with all the provisions of this part in relation to the computation and determination of the amounts.

Source: Section 41118, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=41118.­ (updated Sep. 29, 2022; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 41118's source at ca​.gov