Revenue and Taxation Code section 8973

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 8973, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=8973.­ (updated Jan. 1, 1941; accessed Dec. 1, 2025).

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Verified:
Dec. 1, 2025

§ 8973's source at ca​.gov