§ 38561 If any person liable for any amount under this part sells out his or …
§ 38562 If the purchaser of a business fails to withhold from the purchase …
§ 38563 The certificate may be issued after the payment of all amounts due …
§ 38564 The obligation of the successor shall be enforced by serving a notice …
§ 38565 If at the time a business is discontinued the board holds security …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 6 > Article 7 - Payment on Termination of Business and Successor's Liability

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • County: includes "city and county. See California Public Resources Code 14
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19