California Statutes
§ 30213. — 30213. (Added by Stats. 2003, Ch. 890, Sec. 10.)
California § 30213.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 13.PART 13. CIGARETTE TAX
Ch. 4.CHAPTER 4. Determinations
Art. 2.5.ARTICLE 2.5. Payment by Unlicensed Persons
This text of California § 30213. (30213. (Added by Stats. 2003, Ch. 890, Sec. 10.)) 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 § 30213. (2026).
Text
In the suit, a copy of the jeopardy determination certified by the board shall be prima facie evidence that the unlicensed person is indebted to the state in the amount of the tax, penalties, and interest computed as prescribed by Section 30223.
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Legislative History
Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.
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Bluebook (online)
California § 30213., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30213..