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Business Taxes Law Guide—Revision 2024
Tax on Insurers Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 7. Insurance Taxation
Chapter 5. Payment and Collection
Article 3. Suits for Taxes
Section 12681
12681. Controller's certificate prima facie evidence. [Repealed by Stats. 2013, Ch. 33 (SB 78) in effect June 27, 2013.]
12681. Controller's certificate prima facie evidence. [Repealed by Stats. 2013, Ch. 33 (SB 78), effective January 1, 2015.]
12681. Controller's certificate prima facie evidence. (a) In the action, a certificate of the Controller or of the secretary of the board, showing unpaid taxes against an insurer is prima facie evidence of:
(1) The assessment of the taxes.
(2) The delinquency.
(3) The amount of the taxes, interest, and penalties due and unpaid to the state.
(4) That the insurer is indebted to the state in the amount of taxes, interest, and penalties appearing unpaid.
(5) That there has been compliance with all the requirements of law in relation to the assessment of the taxes.
(b) This section shall become operative on July 1, 2013.
History—Added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013, but operative July 1, 2013.