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Business Taxes Law Guide – Revision 2021
 

Energy Resources Surcharge Law

CHAPTER 6. COLLECTION OF SURCHARGE

Article 1. Suit for Surcharge

Section 40144


40144. Certificate of delinquency. In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the surcharge or the amount of surcharge, of the delinquency of the amounts set forth, and of the compliance by the board with all the provisions of this part in relation to the computation and determination of the amounts.