GroundRules
RTC § 11524
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]
- CHAPTER 4. Collection of Tax [11451. - 11534.]
- ARTICLE 6. Payment on Termination of Business and Successor’s Liability [11521. - 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 manner prescribed for service of a notice of assessment, not later than three years after the date the board is notified of the purchase of the business. The successor may petition for reconsideration in the manner provided in Article 5 (commencing with Section 11336) of Chapter 2. The notice shall become final and the amount due and payable in the manner provided in that article except that no additional penalty shall apply if not paid when due and payable. The provisions of this chapter with respect to the collection of any amount required to be paid under this part shall apply when the notice becomes final.
Collected 2026-09-14T05:56:33Z. Source file · JSON