Section 12681.

(a) In the action, a certificate of the Controller or of the secretary of the board, showing unpaid taxes against an insurer or Medi-Cal managed care plan 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 or Medi-Cal managed care plan 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 be operative on July 1, 2012, and become inoperative on July 1, 2013. As of January 1, 2015, this section shall be repealed.

(Repealed and added by Stats. 2013, Ch. 33, Sec. 111. Effective June 27, 2013. Section operative as of July 1, 2012, by its own provisions. Inoperative July 1, 2013. Repealed as of January 1, 2015, by its own provisions. See later operative version added by Ch. 33.)