19071-19074

REVENUE AND TAXATION CODE
SECTION 19071-19074




19071.  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.



19072.  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.



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.




19074.  The period of limitation for assessment of the liability of
any person other than the taxpayer who is a transferee or fiduciary
of the taxpayer shall be as follows:
   (a) In the case of the liability of an initial transferee of the
property of the taxpayer, within one year after the expiration of the
period of limitation for assessment against the taxpayer.
   (b) In the case of the liability of a transferee of a transferee
of the property of the taxpayer, within one year after the expiration
of the period of limitation for assessment against the preceding
transferee, but only if within three years after the expiration of
the period of limitation for assessment against the taxpayer; except
that if before the expiration of the period of limitation for the
assessment of the liability of the transferee of a transferee, a
court proceeding for the collection of the tax or liability in
respect thereof has been begun against the taxpayer or last preceding
transferee, respectively, then the period of limitation for
assessment of the liability of the transferee of a transferee shall
expire one year after the return of execution in the court
proceeding.
   (c) In the case of the liability of a fiduciary, not later than
one year after the liability arises or not later than the expiration
of the period for collection of the tax in respect of which the
liability arises, whichever is the later;
   (d) Where before the expiration of the time prescribed in
subdivision (a), (b) or (c) for the assessment of the liability, both
the Franchise Tax Board and the transferee or fiduciary have
consented in writing to its assessment after that time, the liability
may be assessed at any time prior to the expiration of the period
agreed upon. The period so agreed upon may be extended by subsequent
agreements in writing made before the expiration of the period
previously agreed upon.
   (e) Notwithstanding any of the above subdivisions, the running of
the period of limitations upon the assessment of liability against
any transferee shall be suspended for the period during which the
taxpayer exercises an administrative remedy as provided in Section
19041, 19045, or 19048.