§ 11521
63 words·~1 min read·
/ca/revenue-and-taxation-code/11521·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If any person liable for any amount under this part sells his or her business or quits the business, the person’s successors or assigns shall withhold a sufficient amount of the purchase price to cover the amount due until the former owner produces a receipt from the board showing that it has been paid or a certificate stating that no amount is due.