DIVISION 2. OTHER TAXES 6001-60709›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
§ 11524
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner prescribed for service of a notice of assessment, not later than three years after the date the board is notified of the purchase of the business. The successor may petition for reconsideration in the manner provided in Article 5 (commencing with Section 11336) of Chapter 2. The notice shall become final and the amount due and payable in the manner provided in that article except that no additional penalty shall apply if not paid when due and payable. The provisions of this chapter with respect to the collection of any amount required to be paid under this part shall apply when the notice becomes final.
(Amended by Stats. 1991, Ch. 236, Sec. 15. Effective July 29, 1991.)
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