Revenue and Taxation Code § 30213

ARTICLE 2.5. Payment by Unlicensed Persons

Current as of September 28, 2026Rev. & Tax. Code, § 30213Official source ↗

Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.

In the suit, a copy of the jeopardy determination certified by the board shall be prima facie evidence that the unlicensed person is indebted to the state in the amount of the tax, penalties, and interest computed as prescribed by Section 30223.