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.­ (accessed Jun. 2, 2025).

Last Updated

May 12, 2025

§ 23305d’s source at ca​.gov