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California Code, Revenue and Taxation Code - RTC § 19703

Current as of January 01, 2025 | Updated by Findlaw Staff

The certificate of the Franchise Tax Board to the effect that a return has not been filed or that information has not been supplied as required by this part is prima facie evidence that the return has not been filed or that the information has not been supplied.

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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 19703 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-19703/

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