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DIVISION 2. OTHER TAXES 6001-61050›PART 2. MOTOR VEHICLE FUEL TAX LAW 7301-8526›CHAPTER 6. Collection of Tax 7851-7983›ARTICLE 6. Payment on Termination of Business 7956-7959

§ 7956

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

Whenever a supplier ceases to engage in business as a supplier within the state by reason of the discontinuance, sale, or transfer of the business, the supplier shall give notice in writing thereof to the board on or before the date of the discontinuance, sale, or transfer.

(Amended by Stats. 2000, Ch. 1053, Sec. 24. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

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California Revenue and Taxation Code

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