Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 2.: PART 2. MOTOR VEHICLE FUEL TAX LAW/Ch. 6.: CHAPTER 6. Collection of Tax/Art. 6.: ARTICLE 6. Payment on Termination of Business/§ 7959.
California Statutes

§ 7959. — 7959. (Added by Stats. 1941, Ch. 37.)

California § 7959.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 2.PART 2. MOTOR VEHICLE FUEL TAX LAW
Ch. 6.CHAPTER 6. Collection of Tax
Art. 6.ARTICLE 6. Payment on Termination of Business

This text of California § 7959. (7959. (Added by Stats. 1941, Ch. 37.)) 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 § 7959. (2026).

Text

Unless notice is given as provided by Section 7956, the purchaser or transferee becomes liable for all taxes and penalties under this part accrued against the vendor or transferor to the date of the sale or transfer, but only to the extent of the value of the property and business thereby acquired.

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Legislative History

Added by Stats. 1941, Ch. 37.
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California § 7959., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/7959..