ARTICLE 4. Assessments against Persons Secondarily Liable

Article 4 added by Stats. 1993, Ch. 31, Sec. 26.

§§ 19071–19074 · 4 sections

• § 19071 The taxes imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) upon any taxpayer other than a transferee for which any…
• § 19072 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…
• § 19073 The amounts of the following liabilities, except as hereinafter provided in this section and Section 19074, shall be assessed, collected, and paid in the same…
• § 19074 The period of limitation for assessment of the liability of any person other than the taxpayer who is a transferee or fiduciary of the taxpayer shall be as…