{"data":{"id":"us-ca/rtc-11521","jurisdiction":"us-ca","citation":"RTC § 11521","heading":"","body":"If any person liable for any amount under this part sells his or her business or quits the business, the person’s successors or assigns shall withhold a sufficient amount of the purchase price to cover the amount due 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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"d9b179c31f8c2fe8279f3f9e28b42bf26f042eeac12918c9a0362e27c3c7b587","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-11514","next":"us-ca/rtc-11522"},"notice":"GroundRules: Original legal text. Not legal advice."}