{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7956","citation":"Rev. & Tax. Code, § 7956","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 6. Collection of Tax [7851. - 7983.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-6"},{"name":"ARTICLE 6. Payment on Termination of Business [7956. - 7959.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-6/article-6"}],"history":"Amended by Stats. 2000, Ch. 1053, Sec. 24.   Effective January 1, 2001.   Operative January 1, 2002, by Sec. 53 of Ch. 1053.","effective":"2001-01-01","html":"<p>Whenever a supplier ceases to engage in business as a supplier within the state by reason of the discontinuance, sale, or transfer of the business, the supplier shall give notice in writing thereof to the board on or before the date of the discontinuance, sale, or transfer.</p>","text":"Whenever a supplier ceases to engage in business as a supplier within the state by reason of the discontinuance, sale, or transfer of the business, the supplier shall give notice in writing thereof to the board on or before the date of the discontinuance, sale, or transfer.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/payment-on-termination-of-business-7956","source":"California Legislative Information bulk export (pubinfo)"}