California Revenue and Taxation Code

§ 19009

RTC § 19009 Effective Jan 1, 1998Div. 2 · Part 10.2 · Ch. 4 · Art. 1

Statute text

(a)Whenever any person or employer who is required to collect, account for, and pay over any tax—

(1)At the time and in the manner prescribed by law or regulations (A) fails to collect, truthfully account for, or pay over the tax, or (B) fails to make deposits, payments, or returns of the tax, and

(2)Is notified, by notice delivered in hand or by registered mail of the failure, then all the requirements of subdivision (b) shall be complied with. In the case of a corporation, partnership, limited liability company, or trust, notice to an officer, partner, manager, member, or trustee, shall, for purposes of this section, be deemed to be sufficient notice to the corporation, partnership, limited liability company, or trust and to all officers, partners, managers, members, trustees, and employees thereof.

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Legislative history

Amended by Stats. 1997, Ch. 605, Sec. 17. Effective January 1, 1998.