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2018 California Code
Revenue and Taxation Code - RTC
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 6813.
Universal Citation: CA Rev & Tax Code § 6813 (2018)
6813.
The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of the certificate, or after the payment of the amounts is secured to the satisfaction of the board. Such security is not subject to the limitations contained in Section 6701.
(Added by Stats. 1978, Ch. 827.)
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