Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Cigarette and Tobacco Products Tax Law

CHAPTER 4. DETERMINATIONS.

Article 2.5. Payment by Unlicensed Persons1

Section 30213

30213. 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 30223.

1Article 2.5 was added by Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004.