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Business Taxes Law Guide – Revision 2022
 

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 6. Collection of Tax.

Article 1. Suit for Tax

Section 41118


41118. Certificate of delinquency. In the action, a certificate by the department showing the delinquency shall be prima facie evidence of the determination of the surcharge or the amount of surcharge, of the delinquency of the amounts set forth, and of the compliance by the department with all the provisions of this part in relation to the computation and determination of the amounts.

History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, added "," after "action" and substituted "department" for "board" throughout.