Revenue and Taxation Code section 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 with the same force and effect as though that person were the taxpayer.

Source: Section 19072, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19072. (updated Jun. 16, 1993; accessed Sep. 1, 2025).

19071
19072
19073
19074

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Sep. 1, 2025

§ 19072's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19072

Original Source: Section 19072, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19072. (last accessed May 12, 2025).