California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS |
Chapter 4. Payments and Assessments |
ARTICLE 4. Assessments against Persons Secondarily Liable |
Section 19072.
Latest version.
-
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.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)