{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7957","citation":"Rev. & Tax. Code, § 7957","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":"Added by Stats. 1941, Ch. 37.","effective":null,"html":"<p>The notice shall give the date of discontinuance or, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee.</p>","text":"The notice shall give the date of discontinuance or, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/payment-on-termination-of-business-7957","source":"California Legislative Information bulk export (pubinfo)"}