California Revenue & Taxation Code Cal. Rev. & Tax. Code § 19072 Official textleginfo.legislature.ca.govlast amended Jun 16, 1993SharePrintCopy citation 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: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous19071Next ›19073 Nearby sections (25 sections)19057190581905919060190611906319064190651906619066.5190671907119072190731907419081190821908319084190851908619087190881908919090Full table of contents →