Cal. Revenue and Taxation Code § 55304
Cal. Revenue and Taxation Code § 55304
California · California Revenue and Taxation Code · Status: effective · Effective 1993-01-01
Cite this
- Citation
- Cal. Revenue and Taxation Code § 55304, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/924331
- Permanent ID
ys:prov:924331@1- SHA-256
7d6997f339467e846e9829129424474fdde2e68515ca3bc0ab1483c11232380b
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination.