{"data":{"id":"us-ca/rtc-6815","jurisdiction":"us-ca","citation":"RTC § 6815","heading":"","body":"If at the time a business is discontinued the board holds security pursuant to Section 6701 in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions, such security when applied to the account of the taxpayer shall be deemed to be a payment on account of any liability of the taxpayer to the board on the date the business is discontinued.","path":["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.]"],"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":"fa96a472dc7184c84999e8662f57afa6e517a1fe9ee0853046d342177e3fe096","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6814","next":"us-ca/rtc-6826"},"notice":"GroundRules: Original legal text. Not legal advice."}