California Statutes
§ 41118. — 41118. (Amended by Stats. 2022, Ch. 747, Sec. 32.)
California § 41118.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 20.PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT
Ch. 6.CHAPTER 6. Collection of Tax
Art. 1.ARTICLE 1. Suit for Tax
This text of California § 41118. (41118. (Amended by Stats. 2022, Ch. 747, Sec. 32.)) 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 § 41118. (2026).
Text
In the action, a certificate by the department showing the delinquency shall be prima facie evidence of the determination of the surcharges or the amount of surcharges, of the delinquency of the amounts set forth, and of the compliance by the department with all the provisions of this part in relation to the computation and determination of the amounts.
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Legislative History
Amended by Stats. 2022, Ch. 747, Sec. 32. (AB 988) Effective September 29, 2022.
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Bluebook (online)
California § 41118., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/41118..