California Revenue and Taxation Code ARTICLE 6 - Payment on Termination of Business

• Section 7956.
  Whenever a supplier ceases to engage in business as a supplier within the state by reason of the discontinuance, sale, or transfer of the business,...
• Section 7957.
  The notice shall give the date of discontinuance or, in the event of a sale or transfer of the business, the date thereof and the...
• Section 7958.
  All amounts under this part, not yet due and payable under other provisions hereof, become due and payable concurrently with the discontinuance, sale, or transfer....
• Section 7959.
  Unless notice is given as provided by Section 7956, the purchaser or transferee becomes liable for all taxes and penalties under this part accrued against...

Last modified: October 22, 2018