Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2019
Motor Vehicle Fuel Tax Law
CHAPTER 5. DETERMINATIONS AND PAYMENTS.1
Article 7. Payments by Unlicensed Persons
7730. Prima facie evidence. In the suit, a copy of the jeopardy determination certified by the secretary of the board or by the Controller, shall be prima facie evidence that the unlicensed supplier is indebted to the state in the amount of the tax, penalties, and interest computed as prescribed by Section 7706.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.