BlackletterCalifornia law

Revenue and Taxation Code § 7958

ARTICLE 6. Payment on Termination of Business

Current as of September 28, 2026Rev. & Tax. Code, § 7958Official source ↗

Amended by Stats. 2000, Ch. 1053, Sec. 25. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.

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.