GroundRules
RTC § 9021
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 3. USE FUEL TAX [8601. - 9355.]
- CHAPTER 5. Collection of Tax [8951. - 9036.]
- ARTICLE 4.5. Successor Withholding and Liability [9021. - 9024.]
If any vendor 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.
Collected 2026-09-14T05:56:33Z. Source file · JSON