Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Alcoholic Beverage Tax Law

CHAPTER 7. COLLECTION OF TAX.

Article 4. Miscellaneous

Section 32382

32382. No transfer after notice. After receiving the notice the person 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.

History.—Added by Stats. 1963, p. 2936, in effect September 20, 1963, which also renumbered the original section as 32385.