California Revenue and Taxation Code ARTICLE 4 - Assessments against Persons Secondarily Liable

• Section 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...
• 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...
• Section 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...
• Section 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...

Last modified: October 22, 2018