Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 1.: PART 1. SALES AND USE TAXES/Ch. 6.: CHAPTER 6. Collection of Tax/Art. 2.: ARTICLE 2. Suit for Tax/§ 6714.
California Statutes

§ 6714. — 6714. (Added by Stats. 1941, Ch. 36.)

California § 6714.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 1.PART 1. SALES AND USE TAXES
Ch. 6.CHAPTER 6. Collection of Tax
Art. 2.ARTICLE 2. Suit for Tax

This text of California § 6714. (6714. (Added by Stats. 1941, Ch. 36.)) 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 § 6714. (2026).

Text

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

Free access — add to your briefcase to read the full text and ask questions with AI

Related

IN RE: 1563 28th Avenue, San Francisco, CA 94122
(N.D. California, 2020)

Legislative History

Added by Stats. 1941, Ch. 36.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 6714., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6714..