Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 60709]

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

PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216]

  ( Part 19 added by Stats. 1974, Ch. 991. )

CHAPTER 7. Administration [40171 - 40216]

  ( Chapter 7 added by Stats. 1974, Ch. 991. )

ARTICLE 4. Notices [40191- 40191.]
  ( Article 4 added by Stats. 1974, Ch. 991. )

40191.
  

A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing of personal service in accordance with any requirement of this part for the giving of notice. Unless otherwise specifically required, any notice required by this part to be mailed or served may be given by mailing or personal service in the manner provided for giving notice of a deficiency determination.

(Added by Stats. 1974, Ch. 991.)

RTCRevenue and Taxation Code - RTC4