§ 6811
62 words·~1 min read·
/ca/revenue-and-taxation-code/6811A 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 out his business or stock of goods or quits the business, his successors or assigns shall withhold sufficient of the purchase price to cover such amount 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.