Revenue and Taxation Code section 41123

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 hereunder, 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.

Source: Section 41123, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=41123. (accessed May 9, 2025).

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Last Updated

Apr. 24, 2025

§ 41123’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_41123

Original Source: Section 41123, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=41123. (last accessed Apr. 24, 2025).