Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Alcoholic Beverage Tax Law

CHAPTER 7. COLLECTION OF TAX.

Article 4. Miscellaneous

Section 32383

32383. Advise board after notice. 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, under their control, or owing by them. If such notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice to be effective shall state the amount, interest and penalty due from the person and shall be delivered or mailed to the branch or office of such bank at which such deposit is carried or at which such credits or personal property is held. Notwithstanding any other provision, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice shall only be effective with respect to an amount not in excess of two times the amount, interest and penalty due from the person.

History.—Added by Stats. 1963, p. 2937, in effect September 20, 1963, which also renumbered the original section as 32386. Amended by Stats. 1972, Ch. 103, operative July 1, 1973, which added "shall state the amount, interest and penalty due from the person and" and the third sentence.