California Revenue and Taxation Code Section 38561

CA Rev & Tax Code § 38561 (2017)  

If any person liable for any amount under this part sells out his or her business or quits the business, the person’s successors or assigns shall withhold sufficient of the purchase price to cover the amount until the former owner produces a receipt from the board showing that it has been paid or a certificate stating that no amount is due.

(Added by Stats. 1985, Ch. 186, Sec. 15.)

Last modified: October 25, 2018