California Revenue and Taxation Code ARTICLE 7 - Payment on Termination of Business and Successor’s Liability

• Section 6811.
  If any person liable for any amount under this part sells out his business or stock of goods or quits the business, his successors or...
• Section 6812.
  (a) If the purchaser of a business or stock of goods fails to withhold from the purchase price as required, he or she becomes personally liable...
• Section 6813.
  The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the...
• Section 6814.
  (a) The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the...
• Section 6815.
  If at the time a business is discontinued the board holds security pursuant to Section 6701 in the form of cash, government bonds, or insured...

Last modified: October 22, 2018