California Revenue and Taxation Code ARTICLE 1 - Security for Tax

• Section 7851.
  If any supplier is delinquent in the payment of his or her tax, or in the event a determination has been made against him or...
• Section 7852.
  After receiving the notice the persons so notified shall neither transfer nor make other disposition of the credits, other personal property, or debts in their...
• Section 7853.
  All persons so notified shall forthwith after receipt of the notice advise the Controller of all credits, other personal property, or debts in their possession,...
• Section 7854.
  If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required...
• Section 7855.
  (a) The Controller may, by notice of levy served personally or by first-class mail, require all persons having in their possession, or under their control, any...

Last modified: October 22, 2018