I am a member of the State Bar of California, the Bar of the U.S. District Court for the Central District of California (San Luis Obispo, Santa Barbara, Ventura, Los Angeles, Orange, San Bernardino, Riverside Counties), and the California and National Associations of Realtors. Please permit me to assist.
I don't see that you've asked a specific question. However, if you are wondering why escrow is contacting the BOE, then it's because the escrow agent is probably trying to determine if there is any outstanding sales tax liability, or associated tax lien. If there is, then that is a liability that must be either paid off during escrow, or alternatively transferred to the new owner with the BOE's written consent.
There is another possibility: very few escrow companies handle business transfers or asset sales. Residential real estate is the bread and butter of the escrow industry. Consequently, unless you are using an escrow company that emphasizes business transfers or asset sales, then you may need to find a different escrow company and have the escrow transferred to a company that can better handle your business transfer.
That's pretty much the whole deal.
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