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2018 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT
CHAPTER 6 - Collection of Tax
ARTICLE 2 - Notice to Withhold
Section 41121.
Universal Citation: CA Rev & Tax Code § 41121 (2018)
41121.
After receiving the notice the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the board consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires the earlier.
(Added by Stats. 1976, Ch. 443.)
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