California § 19086 - In any proceeding brought to enforce payment of taxes made due and payable by thi
Full text of California Public Contract Code - PCC § 19086 — In any proceeding brought to enforce payment of taxes made due and payable by thi, with citation guidance and answers to common questions.
§ 19086. In any proceeding brought to enforce payment of taxes made due and payable by thi
In any proceeding brought to enforce payment of taxes made due and payable by this article, the finding of the Franchise Tax Board under Section 19081, whether made after notice to the taxpayer or not, is for all purposes presumptive evidence that the assessment or collection of the tax or the deficiency was in jeopardy. A certificate of the Franchise Tax Board of the mailing or issuing of the notices specified in this article is presumptive evidence that the notices were mailed or issued.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 19086
What does Public Contract Code - PCC § 19086 cover?
Section 19086 ("In any proceeding brought to enforce payment of taxes made due and payable by thi") 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 § 19086?
A common citation format is "Public Contract Code - PCC § 19086" (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 § 19086 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.