Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Motor Vehicle Fuel Tax Law

CHAPTER 6. COLLECTION OF TAX.

Article 6. Payment on Termination of Business

Section 7956

7956. Discontinuance notice of distribution. Whenever a supplier ceases to engage in business as a supplier within the state by reason of the discontinuance, sale, or transfer of the business, the supplier shall give notice in writing thereof to the board on or before the date of the discontinuance, sale, or transfer.

History.—Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, substituted "supplier" for "distributor" after "Whenever a" and after "engage in business as a", substituted "state" for "State" after "within the", and substituted "the supplier" for "he" after "or transfer of the business,".