11521-11524

REVENUE AND TAXATION CODE
SECTION 11521-11524




11521.  If any person liable for any amount under this part sells
his or her business or quits the business, the person's successors or
assigns shall withhold a sufficient amount of the purchase price to
cover the amount due 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.



11522.  If the purchaser of a business fails to withhold a
sufficient amount of the purchase price as required, the purchaser
becomes personally liable for the payment of the amount required to
be withheld by him or her to the extent of the purchase price, valued
in money. Within 60 days after receiving a written request from the
purchaser for a certificate, or within 60 days from the date the
former owner's records are made available for audit, whichever period
expires later, but in any event not later than 90 days after
receiving the request, or 90 days from the date of the sale of the
business, whichever period expires later, the board shall either
issue the certificate or mail notice to the purchaser, at his or her
address as it appears on the records of the board, of the amount that
must be paid as a condition of issuing the certificate. Failure of
the board to mail the notice will release the purchaser from any
further obligation to withhold from the purchase price as provided in
this article. The last date upon which the obligation of the
successor may be enforced shall be not later than three years after
the date the board is notified of the purchase of the business.



11523.  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.




11524.  The obligation of the successor shall be enforced by serving
a notice of successor liability on the person. The notice shall be
served in the manner prescribed for service of a notice of
assessment, not later than three years after the date the board is
notified of the purchase of the business. The successor may petition
for reconsideration in the manner provided in Article 5 (commencing
with Section 11336) of Chapter 2. The notice shall become final and
the amount due and payable in the manner provided in that article
except that no additional penalty shall apply if not paid when due
and payable. The provisions of this chapter with respect to the
collection of any amount required to be paid under this part shall
apply when the notice becomes final.