California Revenue and Taxation Code

§ 55205

RTC § 55205 Effective Jan 1, 2023Div. 2 · Part 30 · 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 the feepayer or other person liable for any amount under this part to withhold from these credits or other personal property the amount of the 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 amount required to be withheld is the lesser of the following:

(1)The amount due stated on the notice.

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Legislative history

Amended by Stats. 2022, Ch. 474, Sec. 104. (SB 1496) Effective January 1, 2023.