Revenue and Taxation Code section 32104

Every bond shall contain a provision substantially that when the surety exercises his right to withdraw as surety the withdrawal shall be effective on the first day of the calendar month after receipt of the notice by the board if the notice is received on or before the fifteenth day of the month, otherwise the withdrawal shall be effective on the first day of the second calendar month after receipt of the notice by the board.

Source: Section 32104, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=32104.­ (updated Jan. 1, 1955; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 32104's source at ca​.gov