Section 11523 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.

. 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 after the payment of the amounts is secured to the satisfaction of the board.