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 9023

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.