California Revenue and Taxation Code

§ 19072

RTC § 19072 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 4 · Art. 4

Statute text

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.

Legislative history

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