Sec. 201.51. EVIDENCE IN SUIT. In any suit brought to enforce the collection of tax due on ale or malt liquor brewed in or imported into this state, a certificate by the commission or administrator showing the delinquency is prima facie evidence of:
(1) the levy of the tax or the delinquency of the stated amount of tax and penalty; and
(2) compliance by the commission with the provisions of this code relating to the computation and levy of the tax.
Acts 1977, 65th Leg., p. 533, ch. 194, Sec. 1, eff. Sept. 1, 1977.
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