Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176]
( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) CHAPTER 6. Collection of Tax [41115 - 41127.9]
( Chapter 6 added by Stats. 1976, Ch. 443. ) ARTICLE 2. Notice to Withhold [41120 - 41123.6]
( Article 2 added by Stats. 1976, Ch. 443. ) 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 department consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires the earlier.
(Amended by Stats. 2021, Ch. 432, Sec. 117. (SB 824) Effective January 1, 2022.)