ARTICLE 6. Successor Withholding and Liability [46451. - 46454.]

Article 6 added by Stats. 1991, Ch. 300, Sec. 6.

§§ 46451–46454 · 4 sections

• § 46451 If any person liable for any amount under this part sells out his or her business or stock of goods or quits the business, his or her successor or assigns…
• § 46452 (a) If the purchaser of a business or stock of goods fails to withhold from the purchase price as required, he or she shall become personally liable for the…
• § 46453 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…
• § 46454 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…