Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526]
( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) CHAPTER 6. Collection of Tax [7851 - 7983]
( Chapter 6 added by Stats. 1941, Ch. 37. ) ARTICLE 6. Payment on Termination of Business [7956 - 7959]
( Article 6 added by Stats. 1941, Ch. 37. ) 7958.
All amounts under this part, not yet due and payable under other provisions hereof, become due and payable concurrently with the discontinuance, sale, or transfer. The supplier shall forthwith make a report and pay all of the amounts due and shall surrender the supplier’s license to the board.
(Amended by Stats. 2000, Ch. 1053, Sec. 25. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)