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

• Section 60471.
  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 60472.
  (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 60473.
  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 60474.
  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