Code Section

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )
  

PART 3. USE FUEL TAX [8601 - 9355]

  ( Part 3 added by Stats. 1941, Ch. 38. )
  

CHAPTER 5. Collection of Tax [8951 - 9036]

  ( Chapter 5 added by Stats. 1941, Ch. 38. )
  

ARTICLE 2. Suit for Tax [8971 - 8973]
  ( Article 2 added by Stats. 1941, Ch. 38. )

  
8973.  

In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency of the amount of tax, interest, and penalty set forth, and of compliance by the board with all provisions of this part in relation to the computation and levy of the tax.

(Added by Stats. 1941, Ch. 38.)