Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 5. Collection of Tax.

Article 4.5. Successor Withholding and Liability1

Section 9021

9021. Successor withholding. If any vendor liable for any amount under this part sells out his or her business or stock of goods or quits the business, his or her successor or assigns shall withhold from the purchase price an amount sufficient to cover that 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.

History—Stats. 1991, Ch. 770, in effect January 1, 1992, added "or wholesaler" after "vendor" in the first sentence. Stats. 1994, Ch. 912, in effect September 28, 1994, but operative July 1, 1995, deleted "or wholesaler" after "If any vendor".

1 Article 4.5 was added by Stats. 1986, Ch. 1361, effective January 1, 1987.