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.
Cal. Rev. & Tax. Code § 19072
Assessments against Persons Secondarily Liable
Added by Stats. 1993, Ch. 31, Sec. 26
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.