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Business Taxes Law Guide—Revision 2024

Tax on Insurers Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 7. Insurance Taxation

Chapter 5. Payment and Collection

Article 3. Suits for Taxes

Section 12681


12681. Controller's certificate prima facie evidence. [Repealed by Stats. 2013, Ch. 33 (SB 78) in effect June 27, 2013.]


12681. Controller's certificate prima facie evidence. [Repealed by Stats. 2013, Ch. 33 (SB 78), effective January 1, 2015.]


12681. Controller's certificate prima facie evidence. (a) In the action, a certificate of the Controller or of the secretary of the board, showing unpaid taxes against an insurer is prima facie evidence of:

(1) The assessment of the taxes.

(2) The delinquency.

(3) The amount of the taxes, interest, and penalties due and unpaid to the state.

(4) That the insurer is indebted to the state in the amount of taxes, interest, and penalties appearing unpaid.

(5) That there has been compliance with all the requirements of law in relation to the assessment of the taxes.

(b) This section shall become operative on July 1, 2013.

History—Added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013, but operative July 1, 2013.