Statutes, codes, and regulations

CALIFORNIA CODES

CALIFORNIA REVENUE AND TAXATION CODEDivision 2 - OTHER TAXESPart 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS

Chapter 4 - PAYMENTS AND ASSESSMENTS

Article 4 - ASSESSMENTS AGAINST PERSONS SECONDARILY LIABLE

Article 4 - ASSESSMENTS AGAINST PERSONS SECONDARILY LIABLE

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Section 19071 - Assessment against persons secondarily liable
Section 19072 - Applicability
Section 19073 - Liabilities assessed, collected, and paid
Section 19074 - Limitations period

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