No. C038101.

124 Cal.Rptr.2d 571 (2002)

101 Cal.App.4th 538

John E. SCHNYDER et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, Third District.

August 23, 2002.

Attorney(s) appearing for the Case

Clark & Nelson and David R. Nelson, Colusa, for Plaintiffs and Appellants.

Bill Lockyer, Attorney General, Timothy G. Laddish, Senior Assistant Attorney General, Lawrence K. Keethe and Molly K. Mosley, Deputy Attorneys General, for Defendant and Respondent.


In this appeal, we interpret Revenue and Taxation Code sections 6811 (section 6811) and 6812 (section 6812) in the context of a bulk sale. A bulk sale is a sale of most or all of a business's inventory and equipment. Sections 6811 and 6812 apply when a business that owes sales or use taxes is being sold. Section 6811 requires the buyer of the business or the business assets to withhold the amount of the taxes...

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