Section 6811 Of Article 7. Payment On Termination Of Business And Successor’s Liability From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 6. >> Article 7.

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