The certificate of the department to the effect that a return or report has not been filed or that information has not been supplied as required by Division 6 (commencing with Section 13000) is prima facie evidence that the return or report has not been filed or that the information has not been supplied.
(Amended by Stats. 1994, Ch. 1049, Sec. 23. Effective January 1, 1995.)
Last modified: October 25, 2018