California Revenue and Taxation Code

§ 50136

RTC § 50136 Effective Jan 1, 2023Div. 2 · Part 26 · Ch. 4 · Art. 5

Statute text

(a)The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all persons having in their possession, or under their control, any payments, credits other than payments, or other personal property belonging to a feepayer or other person liable for any amount under this part to withhold from these credits or other personal property the amount of any fee, interest, or penalties due from the feepayer or other person, or the amount of any liability incurred under this part, and to transmit the amount withheld to the department 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levy until the amount specified in the notice, including accrued interest, has been paid in full, until the notice is withdrawn, or until one year from the date the notice is received, whichever occurs first.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:

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Legislative history

Amended by Stats. 2022, Ch. 474, Sec. 93. (SB 1496) Effective January 1, 2023.