Revenue and Taxation Code section 38561

If any person liable for any amount under this part sells out his or her business or quits the business, the person’s successors or assigns shall withhold sufficient of the purchase price to cover the 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.

Source: Section 38561, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=38561.­ (updated Jan. 1, 1985; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 38561's source at ca​.gov