Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 6. Collection of Tax

Article 7. Payment on Termination of Business and Successor's Liability

Section 6811

6811. Withholding by purchaser. 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.

History—Stats. 1943, p. 2458, operative July 1, 1943, revised wording. Stats. 1963, p. 1492, in effect September 20, 1963, substituted "person" for "retailer."