Revenue and Taxation Code section 23305d

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.

Source: Section 23305d, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=23305d.­ (updated Jan. 1, 1990; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 23305d's source at ca​.gov