California Revenue and Taxation Code ARTICLE 1 - Security for Fee

• Section 46401.
  (a) The board, whenever it determines it to be necessary to ensure compliance with this part, may require any person subject to this part to place...
• Section 46402.
  If any feepayer is delinquent in the payment of any obligations imposed by this part, or in the event a determination has been made against...
• Section 46403.
  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...
• Section 46404.
  All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession,...
• Section 46405.
  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 46406.
  (a) The board may, by notice of levy served personally or by first-class mail, require all persons having in their possession, or under their control, any...
• Section 46407.
  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board...

Last modified: October 22, 2018