Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 1. SALES AND USE TAXES [6001 - 7176]
( Part 1 added by Stats. 1941, Ch. 36. ) CHAPTER 6. Collection of Tax [6701 - 6850]
( Chapter 6 added by Stats. 1941, Ch. 36. ) ARTICLE 7. Payment on Termination of Business and Successor’s Liability [6811 - 6815]
( Article 7 added by Stats. 1941, Ch. 36. ) 6811.
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.
(Amended by Stats. 1963, Ch. 613.)