BlackletterCalifornia law

Revenue and Taxation Code § 19072

ARTICLE 4. Assessments against Persons Secondarily Liable

Current as of September 28, 2026Rev. & Tax. Code, § 19072Official source ↗

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

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.