Legal Opinion
Schnyder v. State Board of Equalization
California Court of Appeal
Decided August 23, 2002No. C038101PublishedCited by 15 opinions
1Opinion of the Court
Opinion
DAVIS, J.
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 from the purchase price until the seller produces a receipt from the State Board of Equalization showing that the tax has been paid or a certifícate stating that no…
2Cases cited14 opinions
- In Re Lisa R.California Supreme Court · 1975
- Monastra v. Konica Business MacHines, U.S.A., Inc.California Court of Appeal · 1996
- Sacramento County Welfare Department v. Victor R.California Supreme Court · 1975
- Knudsen Dairy Products Co. v. State Board of EqualizationCalifornia Court of Appeal · 1970
- Bank of Commerce v. WoodsTennessee Supreme Court · 1979
9 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Witt Home Ranch, Inc. v. County of SonomaCalifornia Court of Appeal · 2008
- Dixon v. Superior CourtCalifornia Court of Appeal · 2009
- People v. LoveCalifornia Court of Appeal · 2008
- California Highway Patrol v. Superior CourtCalifornia Court of Appeal · 2008
- Illinois Department of Revenue v. Hanmi BankCourt of Appeals for the Seventh Circuit · 2018
10 more not listed; retrieve them via the Exa API.