DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 2. Collection Generally 2601-2636

§ 2632

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.

(Enacted by Stats. 1939, Ch. 154.)

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California Revenue and Taxation Code

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