Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 6. Collection of Tax.

Article 1.5. Suit for Tax

Section 7865

7865. Certificate; prima facie evidence. 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.

History—Added by Stats. 1959, p. 2470, in effect September 18, 1959. Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, deleted "license" after "board showing unpaid" and substituted "supplier" for "distributor" after "determined against any" in the first paragraph, deleted "license" after "The determination of the" and "the amount of the" and substituted "state" for "State" after "unpaid to the" in subdivision (a), substituted "supplier to the state" for "distributor to the State" after "The indebtness of the" and deleted "license" after "in the amount of the" in subdivision (b), and deleted "license" after "and levy of the" in subdivision (c).

Bankruptcy proceeding.—A verfied claim on information and belief filed in a bankruptcy proceeding supported only by evidence that the bankrupt broker sold more gasoline that he purchased tax-paid from distributors with whom he was known to have dealt is insufficient to establish the claim. Controller of California v. Lockwood. (1951) 193 Fed. 2d 169.