Revenue and Taxation Code section 30303

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

Source: Section 30303, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=30303.­ (updated Jan. 1, 1959; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 30303's source at ca​.gov