{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7958","citation":"Rev. & Tax. Code, § 7958","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. 25.   Effective January 1, 2001.   Operative January 1, 2002, by Sec. 53 of Ch. 1053.","effective":"2001-01-01","html":"<p>All amounts under this part, not yet due and payable under other provisions hereof, become due and payable concurrently with the discontinuance, sale, or transfer. The supplier shall forthwith make a report and pay all of the amounts due and shall surrender the supplier’s license to the board.</p>","text":"All amounts under this part, not yet due and payable under other provisions hereof, become due and payable concurrently with the discontinuance, sale, or transfer. The supplier shall forthwith make a report and pay all of the amounts due and shall surrender the supplier’s license to the board.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/payment-on-termination-of-business-7958","source":"California Legislative Information bulk export (pubinfo)"}