Cal. Rev. & Tax. Code § 2632

Current through the 2023 Legislative Session.
Section 2632 - Liability of tax collector who refuses or neglects to make payments or settlements

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.

Ca. Rev. and Tax. Code § 2632

Enacted by Stats. 1939, Ch. 154.