§ 41120. — 41120. (Amended by Stats. 2021, Ch. 432, Sec. 116.)

California § 41120.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 20.: PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT
• Ch. 6.: CHAPTER 6. Collection of Tax
• Art. 2.: ARTICLE 2. Notice to Withhold

Text

If any person is delinquent in the payment of the amount required to be paid by that person or if a determination has been made against that person that remains unpaid, the department may, not later than five years after the payment became delinquent, give notice thereof personally or by first-class mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the delinquent, or any person against whom a determination has been made that remains unpaid or owing any debts to the delinquent or that person. In the case of any state officer, department, or agency, the
notice shall be given to that officer, department, or agency prior to the time it presents the claim of the delinquent to the Controller.

Legislative History

Amended by Stats. 2021, Ch. 432, Sec. 116. (SB 824) Effective January 1, 2022.