Section 19072.

Cal. Revenue and Taxation Code - RTC § 19072.
in effect
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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: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 19072. — Section 19072 | Revenue and Taxation Code - RTC | Corpus