California Revenue & Taxation Code Cal. Rev. & Tax. Code § 2860 Official textleginfo.legislature.ca.govSharePrintCopy citation 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. 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 Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation.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. ‹ Previous2859Next ›2861 Nearby sections (25 sections)28242825282628272851285228532855285628572858285928602861286229012902290329052909.12910.12910.52910.729132921.5Full table of contents →