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Earlier editions: 2020-112018-112026-09

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

§ 6815

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

If at the time a business is discontinued the board holds security pursuant to Section 6701 in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions, such security when applied to the account of the taxpayer shall be deemed to be a payment on account of any liability of the taxpayer to the board on the date the business is discontinued.

(Added by Stats. 1966, Ch. 5.)

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California Revenue and Taxation Code

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