Rev. & Tax. Code, § 7865 · Article 1.5. Suit for Tax
Rev. & Tax. Code, § 7865
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
In the action a certificate issued by the board showing unpaid taxes determined against any supplier shall be prima facie evidence of all of the following:
(a) The determination of the tax, the delinquency thereof, and the amount of the tax, interest, penalties, and costs due and unpaid to the state.
(b) The indebtedness of the supplier to the state in the amount of the tax, interest, and penalties therein appearing unpaid.
(c) The full compliance by all persons required to perform administrative duties under this part with all the forms of law in relation to the determination and levy of the tax.
Notes and commentary — not statutory text
History
Amended by Stats. 2000, Ch. 1053, Sec. 17. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7865.
- Text hash
- sha256 c97ef90fc56484b9eed4bb6064e4c844b5cd6084fa07cc59a9c6bcbafbc572e4
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.