The California Department of Tax and Fee Administration (CDTFA) released Publication 74, detailing the procedures for closing out business accounts. The document provides comprehensive information on notifying the CDTFA, filing final returns, successor’s liability, tax and fee clearances, and changes in ownership, among other topics. [Cal. Dep’t of Tax & Fee Admin., Publ’n 74: Closing Out Your Account, 11/01/24]
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