Section 13681 Of Article 5. Miscellaneous From California Revenue And Taxation Code >> Division 2. >> Part 8. >> Chapter 7. >> Article 5.

. In any proceeding for the enforcement of the estate tax a certificate by the Controller showing the amount due is prima facie evidence of the imposition of the tax, of the fact that it is due, and of compliance by the Controller with all the provisions of this part in relation to the computation and determination of the tax.