Revenue and Taxation Code section 60471

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 assign 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 60471, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60471. (accessed May 10, 2025).

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Last Updated

May 10, 2025

§ 60471’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60471

Original Source: Section 60471, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60471. (last accessed May 10, 2025).