California Statutes
§ 46451. — 46451. (Added by Stats. 1991, Ch. 300, Sec. 6.)
California § 46451.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 24.PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES
Ch. 4.CHAPTER 4. Collection of Fee
Art. 6.ARTICLE 6. Successor Withholding and Liability
This text of California § 46451. (46451. (Added by Stats. 1991, Ch. 300, Sec. 6.)) 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 § 46451. (2026).
Text
If any person liable for any amount under this part sells out his or her business or stock of goods or quits the business, his or her successor or assigns shall withhold from the purchase price an amount sufficient to cover that 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.
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Legislative History
Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.
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Bluebook (online)
California § 46451., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/46451..