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

§ 6811

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

If any person liable for any amount under this part sells out his business or stock of goods or quits the business, his successors or assigns shall withhold sufficient of the purchase price to cover such 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.

(Amended by Stats. 1963, Ch. 613.)

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California Revenue and Taxation Code

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