Cal. Rev. & Tax. Code § 46403
Current through the 2023 Legislative Session.
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 first.
Ca. Rev. and Tax. Code § 46403