California Statutes
§ 6815. — 6815. (Added by Stats. 1966, Ch. 5.)
California § 6815.
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 § 6815. (6815. (Added by Stats. 1966, Ch. 5.)) 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 § 6815. (2026).
Text
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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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.
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Bluebook (online)
California § 6815., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6815..