Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6811 — Payment on Termination of Business and Successor’s Liability
Cal. Rev. & Tax. Code § 6811
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If any person liable for any amount under this part sells out his business or stock of goods or quits the business, his successors or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the board showing that it has been…
Citator
Cal. Rev. & Tax. Code § 6811 — Payment on Termination of Business and Successor’s 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 business or stock of goods or quits the business, his successors or assigns shall withhold sufficient of the purchase price to cover such 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.