ARTICLE 6. Payment on Termination of Business and Successor’s Liability

Article 6 added by Stats. 1987, Ch. 498, Sec. 20.

§§ 11521–11524 · 4 sections

• § 11521 If any person liable for any amount under this part sells his or her business or quits the business, the person’s successors or assigns shall withhold a…
• § 11522 If the purchaser of a business fails to withhold a sufficient amount of the purchase price as required, the purchaser becomes personally liable for the payment…
• § 11523 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…
• § 11524 The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner prescribed…