Revenue and Taxation Code section 2632

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.

Source: Section 2632, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2632. (updated Jan. 1, 1939; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 2632's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_2632

Original Source: Section 2632, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2632. (last accessed May 12, 2025).