Section 7956 Of Article 6. Payment On Termination Of Business From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 6. >> Article 6.

. Whenever a supplier ceases to engage in business as a supplier within the state by reason of the discontinuance, sale, or transfer of the business, the supplier shall give notice in writing thereof to the board on or before the date of the discontinuance, sale, or transfer.