Revenue and Taxation Code section 60423

In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy 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 levy of the tax.

Source: Section 60423, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60423. (accessed May 10, 2025).

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Last Updated

May 10, 2025

§ 60423’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60423

Original Source: Section 60423, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60423. (last accessed May 10, 2025).