Revenue and Taxation Code section 32382

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 the earlier.

Source: Section 32382, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=32382.­ (updated Jan. 1, 1963; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 32382's source at ca​.gov