Revenue and Taxation Code § 50160
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A fee payer’s successors, receivers, trustees, executors, administrators, assignees, or guarantors, if directly interested, may be given information regarding the determination of any unpaid fee or the amount of fees, interest, or penalties required to be collected or assessed.
(Amended by Stats. 1990, Ch. 1366, Sec. 72. Effective September 27, 1990.)