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Business Taxes Law Guide – Revision 2021
 

Sales And Use Tax Law

CHAPTER 6. COLLECTION OF TAX

Article 8. Miscellaneous Provisions

Section 6831


6831. Partnership liability; absence of written partnership agreement. The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for a seller's permit, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.

History—Added by Stats. 1996, Ch. 1003, in effect January 1, 1997.