Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 46451 — Successor Withholding and Liability
Cal. Rev. & Tax. Code § 46451
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1991-08-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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 or her successor or assigns shall withhold from the purchase price an amount sufficient to cover that amount until the former owner produces a receipt from the board…
Citator
Cal. Rev. & Tax. Code § 46451 — Successor Withholding and Liability is in force in the current edition of the Code, and nothing recorded condemns it.
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 or her successor or assigns shall withhold from the purchase price an amount sufficient to cover that amount until the former owner produces a receipt from the board showing that it has been paid or a certificate stating that no amount is due.