Revenue and Taxation Code section 46451

If any person liable for any amount under this part sells out his or her business or stock of goods or quits the business, his or her successor or assigns shall withhold from the purchase price an amount sufficient to cover that 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 46451, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=46451.­ (updated Aug. 1, 1991; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 46451's source at ca​.gov