{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11523","citation":"Rev. & Tax. Code, § 11523","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6"},{"name":"CHAPTER 4. Collection of Tax [11451. - 11534.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-4"},{"name":"ARTICLE 6. Payment on Termination of Business and Successor’s Liability [11521. - 11524.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-4/article-6"}],"history":"Added by Stats. 1987, Ch. 498, Sec. 20.","effective":null,"html":"<p>The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of the certificate, or after the payment of the amounts is secured to the satisfaction of the board.</p>","text":"The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of the certificate, or after the payment of the amounts is secured to the satisfaction of the board.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/payment-on-termination-of-business-and-successors-liability-11523","source":"California Legislative Information bulk export (pubinfo)"}