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BTLG Table of Contents > Cigarette and Tobacco Products Tax Law > Chapter 5 > Section 30303

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 5. Collection of Tax

Article 1. Suit for Tax

Section 30303

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30303. 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 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 determination of the tax.