California § 19071 - The taxes imposed by Part 10 (commencing with Section 17001) or Part 11 (commenci
Full text of California Public Contract Code - PCC § 19071 — The taxes imposed by Part 10 (commencing with Section 17001) or Part 11 (commenci, with citation guidance and answers to common questions.
§ 19071. The taxes imposed by Part 10 (commencing with Section 17001) or Part 11 (commenci
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.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 19071
What does Public Contract Code - PCC § 19071 cover?
Section 19071 ("The taxes imposed by Part 10 (commencing with Section 17001) or Part 11 (commenci") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 19071?
A common citation format is "Public Contract Code - PCC § 19071" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 19071 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.