Section 40144 Of Article 1. Suit For Surcharge From California Revenue And Taxation Code >> Division 2. >> Part 19. >> Chapter 6. >> Article 1.

. In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the surcharge or the amount of surcharge, 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.