Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Chapter 4. Collection of Fee

Article 1. Security for Fee

Section 46405

46405. Liability for transfer or disposition after notice. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the property or the amount of the debts thus transferred or paid, he or she shall be liable to the state for any indebtedness due under this part from the person with respect to whose obligation the notice was given, if solely by reason of that transfer or disposition, the state is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.