California Revenue and Taxation Code ARTICLE 4.5 - Successor Withholding and Liability

• Section 9021.
  If any vendor liable for any amount under this part sells out his or her business or stock of goods or quits the business, his...
• Section 9022.
  (a) If the purchaser of a business or stock of goods fails to withhold the purchase price as required, he or she becomes personally liable for...
• Section 9023.
  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 9024.
  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