Revenue and Taxation Code § 30213
‹ § 30212§ 30214 ›Open in browserleginfo ↗30213.
In the suit, a copy of the jeopardy determination certified by the board shall be prima facie evidence that the unlicensed person is indebted to the state in the amount of the tax, penalties, and interest computed as prescribed by Section 30223.
(Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.)