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Section 19073 Of Article 4. Assessments Against Persons Secondarily Liable From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 4. >> Article 4.
19073
. The amounts of the following liabilities, except as
hereinafter provided in this section and Section 19074, shall be
assessed, collected, and paid in the same manner and subject to the
same provisions and limitations as in the case of a deficiency
(including the provisions in the case of a delinquency in payment
after notice and demand, the provisions authorizing proceedings in
court for collection, and the provisions prohibiting claims and suits
for refunds):
(a) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax (including interest, additional amounts, and additions to the tax provided by law) imposed upon the taxpayer.
(b) The liability of a fiduciary under Part 10 (commencing with Section 17001) in respect of the payment of any such tax from the estate of the taxpayer. Any such liability may be either as to the amount of tax shown on the return or as to any deficiency in tax.
(a) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax (including interest, additional amounts, and additions to the tax provided by law) imposed upon the taxpayer.
(b) The liability of a fiduciary under Part 10 (commencing with Section 17001) in respect of the payment of any such tax from the estate of the taxpayer. Any such liability may be either as to the amount of tax shown on the return or as to any deficiency in tax.
