California § 12681 - In the action, a certificate of the Controller or of the secretary of the board,
Full text of California Public Contract Code - PCC § 12681 — In the action, a certificate of the Controller or of the secretary of the board,, with citation guidance and answers to common questions.
§ 12681. In the action, a certificate of the Controller or of the secretary of the board,
(a) In the action, a certificate of the Controller or of the secretary of the board, showing unpaid taxes against an insurer is prima facie evidence of: (1) The assessment of the taxes. (2) The delinquency. (3) The amount of the taxes, interest, and penalties due and unpaid to the state. (4) That the insurer is indebted to the state in the amount of taxes, interest, and penalties appearing unpaid. (5) That there has been compliance with all the requirements of law in relation to the assessment of the taxes. (b) This section shall become operative on July 1, 2013.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 12681
What does Public Contract Code - PCC § 12681 cover?
Section 12681 ("In the action, a certificate of the Controller or of the secretary of the board,") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 12681?
A common citation format is "Public Contract Code - PCC § 12681" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 12681 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.