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Section 7865 Of Article 1.5. Suit For Tax From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 6. >> Article 1.5.
7865
. In the action a certificate issued by the board showing
unpaid taxes determined against any supplier shall be prima facie
evidence of all of the following:
(a) The determination of the tax, the delinquency thereof, and the amount of the tax, interest, penalties, and costs due and unpaid to the state.
(b) The indebtedness of the supplier to the state in the amount of the tax, interest, and penalties therein appearing unpaid.
(c) The full compliance by all persons required to perform administrative duties under this part with all the forms of law in relation to the determination and levy of the tax.
(a) The determination of the tax, the delinquency thereof, and the amount of the tax, interest, penalties, and costs due and unpaid to the state.
(b) The indebtedness of the supplier to the state in the amount of the tax, interest, and penalties therein appearing unpaid.
(c) The full compliance by all persons required to perform administrative duties under this part with all the forms of law in relation to the determination and levy of the tax.
