Revenue and Taxation Code § 7956

ARTICLE 6. Payment on Termination of Business

Current as of September 28, 2026Rev. & Tax. Code, § 7956Official source ↗

Amended by Stats. 2000, Ch. 1053, Sec. 24. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.

Whenever a supplier ceases to engage in business as a supplier within the state by reason of the discontinuance, sale, or transfer of the business, the supplier shall give notice in writing thereof to the board on or before the date of the discontinuance, sale, or transfer.