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Cal. Rev. & Tax. Code § 60473

Successor Withholding and Liability

Added by Stats. 1994, Ch. 912, Sec. 17

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.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.