ARTICLE 6. Successor Withholding and Liability

Article 6 added by Stats. 1994, Ch. 912, Sec. 17.

§§ 60471–60474 · 4 sections

• § 60471 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 assign shall…
• § 60472 (a) If the purchaser of a business or stock of goods fails to withhold the purchase price as required, he or she becomes personally liable for the payment of…
• § 60473 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…
• § 60474 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…