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

§ 6813

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 the certificate, or after the payment of the amounts is secured to the satisfaction of the board. Such security is not subject to the limitations contained in Section 6701.

(Added by Stats. 1978, Ch. 827.)

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California Revenue and Taxation Code

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