§ 38564
133 words·~1 min read·
/ca/revenue-and-taxation-code/38564A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner prescribed for service of a notice of a deficiency determination, not later than three years after the date the board is notified of the purchase of the business. The successor may petition for reconsideration in the manner provided in Article 5 (commencing with Section 38441) of Chapter 5. The notice shall become final and the amount due and payable in the manner provided in that article except that no additional penalty shall apply if not paid when due and payable.
The provisions of this chapter with respect to the collection of any amount required to be paid under this part shall apply when the notice becomes final.