Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Chapter 4. Collection of Fee

Article 1. Security for Fee

Section 46402

46402. Notice to creditors. 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 the feepayer which remains unpaid, the board may, not later than three years after the payment becomes delinquent, or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, 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 feepayer, or owing any debts to the feepayer. In the case of any state officer, department, or agency, the notice shall be given to the officer, department, or agency prior to the time it presents the claim of the delinquent taxpayer to the Controller.