California Revenue and Taxation Code ARTICLE 6 - Successor Withholding and Liability

• Section 46451.
  If any person liable for any amount under this part sells out his or her business or stock of goods or quits the business, his...
• Section 46452.
  (a) If the purchaser of a business or stock of goods fails to withhold from the purchase price as required, he or she shall become personally...
• Section 46453.
  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 46454.
  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...

Last modified: October 22, 2018