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DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 6. Collection of Tax 41115-41127.9›ARTICLE 2. Notice to Withhold 41120-41123.6

§ 41121

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.)

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California Revenue and Taxation Code

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