Non-Foreign Certification. Seller is not a “foreign person” for purposes of Section 1445 of the Internal Revenue Code of 1986, as amended, and any regulation promulgated thereunder, and Seller is not subject to withholding under California Revenue and Taxation Code Section 18662.
Appears in 2 contracts
Sources: Purchase and Sale Agreement, Purchase and Sale Agreement
Non-Foreign Certification. Seller is not a “foreign person” for purposes of Section 1445 of the Internal Revenue Code of 1986, as amended, and any regulation promulgated thereunder, and Seller is not subject to withholding under a resident taxpayer in the State of California for purposes of Revenue and Taxation Code Section 18662.
Appears in 1 contract
Sources: Purchase and Sale Agreement