Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
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
9023. Certificate of tax clearance. The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of the certificate, or after the payment of the amounts is secured to the satisfaction of the board.
1 Article 4.5 was added by Stats. 1986, Ch. 1361, effective January 1, 1987.