California Revenue and Taxation Code ARTICLE 1 - Security for Tax

• Section 60401.
  The board, whenever it deems it necessary to ensure compliance with this part or any rule or regulation adopted under this part, may require any...
• Section 60402.
  If any person is delinquent in the payment of any obligation imposed under this part, or in the event a determination has been made against...
• Section 60403.
  After receiving the notice, the persons so notified shall not transfer nor make any other disposition of the credits, other personal property, or debts in...
• Section 60404.
  All persons so notified shall forthwith after receipt of the notice advise the board of all credits, other personal property, or debts in their possession,...
• Section 60405.
  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 60406.
  If, at the time a person ceases to operate under this part, the board holds a security pursuant to Section 60401 in the form of...
• Section 60407.
  (a) Subject to the limitations in subdivisions (b) and (c), the board may by notice of levy, served personally or by first-class mail, require all persons...
• Section 60408.
  (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