Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 6. Collection of Tax

Article 2. Suit for Tax

Section 6714

6714. Certificate of delinquency. 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.

Presumption of correctness.—A certificate of delinquency carries with it the presumption that the board's determination is correct. The taypayer has the burden of proving not only that the determination, based upon his records, is incorrect, but also of producing evidence from which another and proper determination may be made. People v. Schwartz (1947) 31 Cal.2d 59.

Board's certificate sufficient to establish prima facie case.—In action to collect delinquent sales taxes the certificate provided for by this section is sufficient to establish a prima facie case. Consequently, when such a certificate has been submitted in evidence, a motion for a directed verdict may not be granted. People v. Mahoney (1939) 13 Cal.2d 729.

Board's certificate not sufficient to establish fraud.—In a suit for refund of sales tax paid pursuant to a deficiency determination issued after the period of limitations had run, the burden of proving fraud is on the State Board of Equalization. Marchica v. State Board of Equalization (1951) 107 Cal.App.2d 501.