GroundRules
RTC § 6811
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 1. SALES AND USE TAXES [6001. - 7176.]
- CHAPTER 6. Collection of Tax [6701. - 6850.]
- ARTICLE 7. Payment on Termination of Business and Successor’s Liability [6811. - 6815.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON