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California Revenue and Taxation Code

§ 2632

RTC § 2632Div. 1 · Part 5 · Ch. 2
If the tax collector refuses or neglects for five days to make payments or settlements as required in this division, he is liable for the full amount of taxes charged against him.

Legislative history

Enacted by Stats. 1939, Ch. 154.

Source: California Revenue and Taxation Code § 2632 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.