DIVISION 2. OTHER TAXES 6001-61050›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 6. Collection of Taxes 38501-38578›ARTICLE 7. Payment on Termination of Business and Successor’s Liability 38561-38565

§ 38563

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of this certificate, or after the payment of the amounts is secured to the satisfaction of the board. This security is not subject to the limitations contained in Section 38501.

(Added by Stats. 1985, Ch. 186, Sec. 15.)

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California Revenue and Taxation Code

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