BlackletterCalifornia law

Revenue and Taxation Code § 38563

ARTICLE 7. Payment on Termination of Business and Successor’s Liability

Current as of September 28, 2026Rev. & Tax. Code, § 38563Official source ↗

Added by Stats. 1985, Ch. 186, Sec. 15.

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 this certificate, or after the payment of the amounts is secured to the satisfaction of the board. This security is not subject to the limitations contained in Section 38501.