GroundRules
RTC § 7959
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]
- CHAPTER 6. Collection of Tax [7851. - 7983.]
- ARTICLE 6. Payment on Termination of Business [7956. - 7959.]
Unless notice is given as provided by Section 7956, the purchaser or transferee becomes liable for all taxes and penalties under this part accrued against the vendor or transferor to the date of the sale or transfer, but only to the extent of the value of the property and business thereby acquired.
Collected 2026-09-14T05:56:33Z. Source file · JSON