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Cal. Rev. & Tax. Code § 23305d

Suspension and Revivor

Added by renumbering Section 23572 by Stats. 1990, Ch. 926, Sec. 16.

A certificate of suspension or forfeiture from the Franchise Tax Board setting forth that the suspended or forfeited taxpayer has been notified of its liability for tax or requirement to file a return under this part and that the tax has not been paid or the return has not been filed, shall constitute prima facie evidence of the facts.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.