California Statutes
§ 60471. — 60471. (Added by Stats. 1994, Ch. 912, Sec. 17.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 31. PART 31. DIESEL FUEL TAX LAW·Ch. 7. CHAPTER 7. Collection of Tax·Art. 6. ARTICLE 6. Successor Withholding and Liability
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 assign 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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California § 60471. (60471. (Added by Stats. 1994, Ch. 912, Sec. 17.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.