Section 38561 Of Article 7. Payment On Termination Of Business And Successor’s Liability From California Revenue And Taxation Code >> Division 2. >> Part 18.5. >> Chapter 6. >> Article 7.

. If any person liable for any amount under this part sells out his or her business or quits the business, the person's successors or assigns shall withhold sufficient of the purchase price to cover the amount 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.