Revenue and Taxation Code section 6714

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 tax, of the delinquency of the amounts set forth, and of the compliance by the board with all the provisions of this part in relation to the computation and determination of the amounts.

Source: Section 6714, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6714.­ (updated Jan. 1, 1941; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 6714's source at ca​.gov