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Business Taxes Law Guide – Revision 2021
 

Diesel Fuel Tax Law

CHAPTER 6. DETERMINATIONS AND PAYMENTS.

Article 6. Payment by Unlicensed Persons

Section 60364


60364. Copy of determination. 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 60339.