BlackletterCalifornia law

Revenue and Taxation Code § 46453

ARTICLE 6. Successor Withholding and Liability

Current as of September 28, 2026Rev. & Tax. Code, § 46453Official source ↗

Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.

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 after the payment of the amounts is secured to the satisfaction of the board.