Cal. Rev. & Tax. Code § 12681
Suits for Taxes
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2013
As of January 1, 2011
(a) In the action, a certificate of the Controller or of the secretary of the board, showing unpaid taxes against an insurer or Medi-Cal managed care plan 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 or Medi-Cal managed care plan 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.
(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(b) This section shall become inoperative on July 1, 2012, and, as of January 1, 2013, is repealed, unless a later enacted statute, that becomes operative on or before July 1, 2012, deletes or extends the dates on which it becomes inoperative and is repealed.
(b) This section shall become operative on July 1, 2013.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.