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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

§ 7959

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

Unless notice is given as provided by Section 7956, the purchaser or transferee becomes liable for all taxes and penalties under this part accrued against the vendor or transferor to the date of the sale or transfer, but only to the extent of the value of the property and business thereby acquired.

(Added by Stats. 1941, Ch. 37.)

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California Revenue and Taxation Code

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