Laws, Regulations and Annotations
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
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.