California Statutes

§ 60423. — 60423. (Added by Stats. 1994, Ch. 912, Sec. 17.)

California § 60423.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 31.PART 31. DIESEL FUEL TAX LAW
Ch. 7.CHAPTER 7. Collection of Tax
Art. 2.ARTICLE 2. Suit for Tax

This text of California § 60423. (60423. (Added by Stats. 1994, Ch. 912, Sec. 17.)) 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 § 60423. (2026).

Text

In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax of the delinquency of the amount of tax, interest, and penalty set forth, and of compliance by the board with all provisions of this part in relation to the computation and levy of the tax.

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Legislative History

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.
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California § 60423., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/60423..