Earlier editions: 2020-112018-112026-09
DIVISION 2. OTHER TAXES 6001-61050›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 4. Collection of Tax 11451-11534›ARTICLE 6. Payment on Termination of Business and Successor’s Liability 11521-11524
§ 11523
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · 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.
(Added by Stats. 1987, Ch. 498, Sec. 20.)
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