Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 1.: PART 1. SALES AND USE TAXES/Ch. 6.: CHAPTER 6. Collection of Tax/Art. 7.: ARTICLE 7. Payment on Termination of Business and Successor’s Liability/§ 6811.
California Statutes

§ 6811. — 6811. (Amended by Stats. 1963, Ch. 613.)

California § 6811.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 1.PART 1. SALES AND USE TAXES
Ch. 6.CHAPTER 6. Collection of Tax
Art. 7.ARTICLE 7. Payment on Termination of Business and Successor’s Liability

This text of California § 6811. (6811. (Amended by Stats. 1963, Ch. 613.)) 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 § 6811. (2026).

Text

If any person liable for any amount under this part sells out his business or stock of goods or quits the business, his successors or assigns shall withhold sufficient of the purchase price to cover such 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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Related

United States v. Robert M. Cole, Defendant-Counterclaimant-Appellant, Group II Commercial Real Estate, Inc., a California Corporation, on Counterclaim
733 F.2d 651 (Ninth Circuit, 1984)
13 case citations

Legislative History

Amended by Stats. 1963, Ch. 613.
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California § 6811., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6811..