California Statutes
§ 13681. — 13681. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
California § 13681.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 8.PART 8. PROHIBITION OF GIFT AND DEATH TAXES
Ch. 7.CHAPTER 7. Collection of Tax
Art. 5.ARTICLE 5. Miscellaneous
This text of California § 13681. (13681. (Added by Stats. 1982, Ch. 1535, Sec. 15.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 13681. (2026).
Text
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.
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Legislative History
Added by Stats. 1982, Ch. 1535, Sec. 15.
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California § 13681., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/13681..