Section 11521 Of Article 6. Payment On Termination Of Business And Successor’s Liability From California Revenue And Taxation Code >> Division 2. >> Part 6. >> Chapter 4. >> Article 6.

. If any person liable for any amount under this part sells his or her business or quits the business, the person's successors or assigns shall withhold a sufficient amount of the purchase price to cover the amount due until the former owner produces a receipt from the board showing that it has been paid or a certificate stating that no amount is due.