Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 6.: PART 6. PRIVATE RAILROAD CAR TAX/Ch. 4.: CHAPTER 4. Collection of Tax/Art. 6.: ARTICLE 6. Payment on Termination of Business and Successor’s Liability/§ 11521.
California Statutes

§ 11521. — 11521. (Added by Stats. 1987, Ch. 498, Sec. 20.)

California § 11521.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 6.PART 6. PRIVATE RAILROAD CAR TAX
Ch. 4.CHAPTER 4. Collection of Tax
Art. 6.ARTICLE 6. Payment on Termination of Business and Successor’s Liability

This text of California § 11521. (11521. (Added by Stats. 1987, Ch. 498, Sec. 20.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 11521. (2026).

Text

If any person liable for any amount under this part sells his or her business or quits the business, the person’s successors or assigns shall withhold a sufficient amount of the purchase price to cover the amount due 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.

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Legislative History

Added by Stats. 1987, Ch. 498, Sec. 20.
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California § 11521., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/11521..