Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19072 — Assessments against Persons Secondarily Liable

Cal. Rev. & Tax. Code § 19072

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1993-06-16
Current through
Nov 2, 2026 (California Legislative Counsel)

The provisions of this part respecting the collection of taxes apply to the collection of the taxes from the person secondarily liable to the same extent and with the same force and effect as though that person were the taxpayer.

Citator

Cal. Rev. & Tax. Code § 19072 — Assessments against Persons Secondarily Liable is in force in the current edition of the Code, and nothing recorded condemns it.

The provisions of this part respecting the collection of taxes apply to the collection of the taxes from the person secondarily liable to the same extent and with the same force and effect as though that person were the taxpayer.