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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 6. Suspension of Rights of Delinquent Insurers

Article 2. Suspended Corporate Insurers

Section 12834


12834. Evidence; certified copies of lists of delinquent corporations. The certified copies of lists of corporations which have failed to pay the taxes, interest, and penalties imposed upon insurers transmitted by the Controller to county clerks and county recorders for filing or recording in their respective offices, or a copy of these lists certified by the Controller, are receivable in evidence in any court in lieu of the original record of suspension or forfeiture on file with the Controller, and are prima facie evidence of the truth of all statements contained.

History—Stats. 1959, p. 1893, in effect April 1, 1959, inserted "interest, and penalties" after "taxes." Stats. 1973, Ch. 665, effective January 1, 1974, added "or recording".