Cal. Revenue and Taxation Code § 19071
Cal. Revenue and Taxation Code § 19071
California · California Revenue and Taxation Code · Status: effective · Effective 1993-06-16
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- Citation
- Cal. Revenue and Taxation Code § 19071, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921145
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Full text
The taxes imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) upon any taxpayer other than a transferee for which any person other than the taxpayer is liable may be assessed against that person in the manner provided for the assessment of deficiencies. The taxes may be assessed at any time within which deficiency assessments may be made against the taxpayer; provided, however, the running of the period of limitations upon the assessment of the liability imposed upon any person other than the taxpayer shall, after the mailing of the notice provided for in Section 19033 to the taxpayer, be suspended for the period during which the taxpayer exercises an administrative remedy as provided in Section 19041, 19045, or 19048.