California Revenue and Taxation Code ARTICLE 6 - Payment on Termination of Business and Successor’s Liability

• Section 11521.
  If any person liable for any amount under this part sells his or her business or quits the business, the person’s successors or assigns shall...
• Section 11522.
  If the purchaser of a business fails to withhold a sufficient amount of the purchase price as required, the purchaser becomes personally liable for the...
• Section 11523.
  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 11524.
  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