Cal. Rev. & Tax. Code § 19072

Current through the 2023 Legislative Session.

Section 19072 - Applicability

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.

Ca. Rev. and Tax. Code § 19072

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.