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
7958. Tax due concurrently with termination of business. All amounts under this part, not yet due and payable under other provisions hereof, become due and payable concurrently with the discontinuance, sale, or transfer. The supplier shall forthwith make a report and pay all of the amounts due and shall surrender the supplier's license to the board.
History.—Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, substituted "supplier" for "distributor" after "The" and substituted "of the" for "such" after "and pay all", and substituted "the supplier's" for "his" after "and shall surrender" in the second sentence.