California Statutes
§ 6815. — 6815. (Added by Stats. 1966, Ch. 5.)
California·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
If at the time a business is discontinued the board holds security pursuant to Section 6701 in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions, such security when applied to the account of the taxpayer shall be deemed to be a payment on account of any liability of the taxpayer to the board on the date the business is discontinued.
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California § 6815. (6815. (Added by Stats. 1966, Ch. 5.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
In Re SLUGGO’S CHICAGO STYLE, INC., Debtor. CALIFORNIA STATE BOARD OF EQUALIZATION, Appellant, v. Harold S. TAXEL, Trustee, Appellee
912 F.2d 1073 (Ninth Circuit, 1990)
Legislative History
Added by Stats. 1966, Ch. 5.