State Codes and Statutes

Statutes > California > Rtc > 7851-7855

REVENUE AND TAXATION CODE
SECTION 7851-7855



7851.  If any supplier is delinquent in the payment of his or her
tax, or in the event a determination has been made against him or her
which remains unpaid, the Controller may, not later than 10 years
after the payment became delinquent, or within 10 years after 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 supplier, or owing any debts
to the supplier. In the case of any state officer, department or
agency, the notice shall be given to such officer, department or
agency prior to the time it presents the claim of the delinquent
taxpayer to the Controller.



7852.  After receiving the notice the persons so notified shall
neither transfer nor make 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 Controller
consents to a transfer or disposition or until 60 days elapse after
the receipt of the notice, whichever period expires the earlier.



7853.  All persons so notified shall forthwith after receipt of the
notice advise the Controller 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.



7854.  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 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 such transfer or disposition the State
is unable to recover the indebtedness of the person with respect to
whose obligation the notice was given.



7855.  (a) The Controller may, by notice of levy served personally
or by first-class mail, require all persons having in their
possession, or under their control, any payments, credits other than
payments, or personal property belonging to a supplier or other
person liable for any amount under this part to withhold from these
credits or other personal property the amount of any tax, interest,
or penalties due from the supplier or other person, or the amount of
any liability incurred by them under this part, and to transmit the
amount withheld to the Controller at the time it may designate. The
notice of levy shall have the same effect as a levy pursuant to a
writ of execution except for the continuing effect of the levy, as
provided in subdivision (b).
   (b) The person served shall continue to withhold pursuant to the
notice of levy until the amount specified in the notice, including
accrued interest, has been paid in full, until the notice is
withdrawn, or until one year from the date the notice is received,
whichever occurs first.
   (c) The amount required to be withheld is the lesser of the
following:
   (1) The amount due stated on the notice.
   (2) The sum of both of the following:
   (A) The amount of the payments, credits other than payments, or
personal property described above and under the person's possession
or control when the notice of levy is served on the person.
   (B) The amount of each payment that becomes due following service
of the notice of levy on the person and prior to the expiration of
the levy.
   (d) For the purposes of this section, the term "payments" does not
include earnings as that term is defined in subdivision (a) of
Section 706.011 of the Code of Civil Procedure or funds in a deposit
account as defined in paragraph (29) of subdivision (a) of Section
9102 of the Commercial Code. The term "payments" does include any of
the following:
   (1) Payments due for services of independent contractors,
dividends, rents, royalties, residuals, patent rights, or mineral or
other natural rights.
   (2) Payments or credits due or becoming due periodically as a
result of an enforceable obligation to the supplier or other person
liable for the tax.
   (3) Any other payments or credits due or becoming due the supplier
or other person liable as the result of written or oral contracts
for services or sales whether denominated as wages, salary,
commission, bonus, or otherwise.
   (e) In the case of a financial institution, to be effective, the
notice shall state the amount due from the taxpayer and shall be
delivered or mailed to the branch or office of the financial
institution where the credits or other property is held, unless
another branch or office is designated by the financial institution
to receive the notice.

State Codes and Statutes

Statutes > California > Rtc > 7851-7855

REVENUE AND TAXATION CODE
SECTION 7851-7855



7851.  If any supplier is delinquent in the payment of his or her
tax, or in the event a determination has been made against him or her
which remains unpaid, the Controller may, not later than 10 years
after the payment became delinquent, or within 10 years after 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 supplier, or owing any debts
to the supplier. In the case of any state officer, department or
agency, the notice shall be given to such officer, department or
agency prior to the time it presents the claim of the delinquent
taxpayer to the Controller.



7852.  After receiving the notice the persons so notified shall
neither transfer nor make 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 Controller
consents to a transfer or disposition or until 60 days elapse after
the receipt of the notice, whichever period expires the earlier.



7853.  All persons so notified shall forthwith after receipt of the
notice advise the Controller 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.



7854.  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 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 such transfer or disposition the State
is unable to recover the indebtedness of the person with respect to
whose obligation the notice was given.



7855.  (a) The Controller may, by notice of levy served personally
or by first-class mail, require all persons having in their
possession, or under their control, any payments, credits other than
payments, or personal property belonging to a supplier or other
person liable for any amount under this part to withhold from these
credits or other personal property the amount of any tax, interest,
or penalties due from the supplier or other person, or the amount of
any liability incurred by them under this part, and to transmit the
amount withheld to the Controller at the time it may designate. The
notice of levy shall have the same effect as a levy pursuant to a
writ of execution except for the continuing effect of the levy, as
provided in subdivision (b).
   (b) The person served shall continue to withhold pursuant to the
notice of levy until the amount specified in the notice, including
accrued interest, has been paid in full, until the notice is
withdrawn, or until one year from the date the notice is received,
whichever occurs first.
   (c) The amount required to be withheld is the lesser of the
following:
   (1) The amount due stated on the notice.
   (2) The sum of both of the following:
   (A) The amount of the payments, credits other than payments, or
personal property described above and under the person's possession
or control when the notice of levy is served on the person.
   (B) The amount of each payment that becomes due following service
of the notice of levy on the person and prior to the expiration of
the levy.
   (d) For the purposes of this section, the term "payments" does not
include earnings as that term is defined in subdivision (a) of
Section 706.011 of the Code of Civil Procedure or funds in a deposit
account as defined in paragraph (29) of subdivision (a) of Section
9102 of the Commercial Code. The term "payments" does include any of
the following:
   (1) Payments due for services of independent contractors,
dividends, rents, royalties, residuals, patent rights, or mineral or
other natural rights.
   (2) Payments or credits due or becoming due periodically as a
result of an enforceable obligation to the supplier or other person
liable for the tax.
   (3) Any other payments or credits due or becoming due the supplier
or other person liable as the result of written or oral contracts
for services or sales whether denominated as wages, salary,
commission, bonus, or otherwise.
   (e) In the case of a financial institution, to be effective, the
notice shall state the amount due from the taxpayer and shall be
delivered or mailed to the branch or office of the financial
institution where the credits or other property is held, unless
another branch or office is designated by the financial institution
to receive the notice.


State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 7851-7855

REVENUE AND TAXATION CODE
SECTION 7851-7855



7851.  If any supplier is delinquent in the payment of his or her
tax, or in the event a determination has been made against him or her
which remains unpaid, the Controller may, not later than 10 years
after the payment became delinquent, or within 10 years after 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 supplier, or owing any debts
to the supplier. In the case of any state officer, department or
agency, the notice shall be given to such officer, department or
agency prior to the time it presents the claim of the delinquent
taxpayer to the Controller.



7852.  After receiving the notice the persons so notified shall
neither transfer nor make 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 Controller
consents to a transfer or disposition or until 60 days elapse after
the receipt of the notice, whichever period expires the earlier.



7853.  All persons so notified shall forthwith after receipt of the
notice advise the Controller 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.



7854.  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 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 such transfer or disposition the State
is unable to recover the indebtedness of the person with respect to
whose obligation the notice was given.



7855.  (a) The Controller may, by notice of levy served personally
or by first-class mail, require all persons having in their
possession, or under their control, any payments, credits other than
payments, or personal property belonging to a supplier or other
person liable for any amount under this part to withhold from these
credits or other personal property the amount of any tax, interest,
or penalties due from the supplier or other person, or the amount of
any liability incurred by them under this part, and to transmit the
amount withheld to the Controller at the time it may designate. The
notice of levy shall have the same effect as a levy pursuant to a
writ of execution except for the continuing effect of the levy, as
provided in subdivision (b).
   (b) The person served shall continue to withhold pursuant to the
notice of levy until the amount specified in the notice, including
accrued interest, has been paid in full, until the notice is
withdrawn, or until one year from the date the notice is received,
whichever occurs first.
   (c) The amount required to be withheld is the lesser of the
following:
   (1) The amount due stated on the notice.
   (2) The sum of both of the following:
   (A) The amount of the payments, credits other than payments, or
personal property described above and under the person's possession
or control when the notice of levy is served on the person.
   (B) The amount of each payment that becomes due following service
of the notice of levy on the person and prior to the expiration of
the levy.
   (d) For the purposes of this section, the term "payments" does not
include earnings as that term is defined in subdivision (a) of
Section 706.011 of the Code of Civil Procedure or funds in a deposit
account as defined in paragraph (29) of subdivision (a) of Section
9102 of the Commercial Code. The term "payments" does include any of
the following:
   (1) Payments due for services of independent contractors,
dividends, rents, royalties, residuals, patent rights, or mineral or
other natural rights.
   (2) Payments or credits due or becoming due periodically as a
result of an enforceable obligation to the supplier or other person
liable for the tax.
   (3) Any other payments or credits due or becoming due the supplier
or other person liable as the result of written or oral contracts
for services or sales whether denominated as wages, salary,
commission, bonus, or otherwise.
   (e) In the case of a financial institution, to be effective, the
notice shall state the amount due from the taxpayer and shall be
delivered or mailed to the branch or office of the financial
institution where the credits or other property is held, unless
another branch or office is designated by the financial institution
to receive the notice.