Unemployment Insurance Code section 2123

The certificate of the department to the effect that a return or report has not been filed or that information has not been supplied as required by Division 6 (commencing with Section 13000) is prima facie evidence that the return or report has not been filed or that the information has not been supplied.

Source: Section 2123, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=UIC§ionNum=2123.­ (updated Jan. 1, 1995; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 2123's source at ca​.gov