California Statutes
§ 41144. — 41144. (Amended by Stats. 2021, Ch. 432, Sec. 136.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 20. PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT·Ch. 7. CHAPTER 7. Administration·Art. 3. ARTICLE 3. Notices
A certificate by the department or an employee of the department 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.
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California § 41144. (41144. (Amended by Stats. 2021, Ch. 432, Sec. 136.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2021, Ch. 432, Sec. 136. (SB 824) Effective January 1, 2022.