§ 11521 If any person liable for any amount under this part sells his or her …
§ 11522 If the purchaser of a business fails to withhold a sufficient amount …
§ 11523 The certificate may be issued after the payment of all amounts due …
§ 11524 The obligation of the successor shall be enforced by serving a notice …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 6 > Chapter 4 > Article 6 - 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
  • 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
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.