Sec. 78.7. Certificate of the commissioner

Tax Law, § 481(3)

All purposes under the Tax Law the certificate of the Commissioner of Taxation and Finance to the effect that a tax or fee under article 20 has not been paid, that a return has not been filed, that information has not been supplied, as required under article 20, or that a bond or other security has not been filed or that books, accounts, records, memoranda, documents or other papers have not been supplied, as required under article 20, or that a retail dealer or vending machine is not currently or validly registered as required by such article, is prima facie evidence of failure to do the required acts.