BlackletterCalifornia law

Revenue and Taxation Code § 19050

ARTICLE 3. Deficiency Assessments

Current as of September 28, 2026Rev. & Tax. Code, § 19050Official source ↗

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

A certificate by the Franchise Tax Board or of the board, as the case may be, of the mailing of the notices specified in this article is prima facie evidence of the assessment of the deficiency and of the giving of the notices.