Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales And Use Tax Law

CHAPTER 6. COLLECTION OF TAX

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

Section 6813

6813. Certificate. 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.

History.—Added by Stats. 1978, Ch. 827, effective January 1, 1979.