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California · Through 2026-09-13

RTC § 30312

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 13. CIGARETTE TAX [30001. - 30483.]
  4. CHAPTER 5. Collection of Tax [30301. - 30358.]
  5. ARTICLE 1.5. Notice to Withhold [30311. - 30316.]

After receiving the notice the persons 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 board consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires the earlier.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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