Section 7958 Of Article 6. Payment On Termination Of Business From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 6. >> Article 6.

. All amounts under this part, not yet due and payable under other provisions hereof, become due and payable concurrently with the discontinuance, sale, or transfer. The supplier shall forthwith make a report and pay all of the amounts due and shall surrender the supplier's license to the board.