Rev. & Tax. Code, § 6811 · Article 7. Payment on Termination of Business and Successor’s Liability
Rev. & Tax. Code, § 6811
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 1963, Ch. 613.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6811.
- Text hash
- sha256 29d5df9642f50485a30ddd5495c9b8508a00fbdaefb3827095fa08840a4b338c
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 6811. Each shows the citation as that text prints it.
Revenue and Taxation Code
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