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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 7. Collection of Tax.
Article 4. Miscellaneous
Section 32381
32381. Notice to withhold payments. If any taxpayer is delinquent in the payment of any obligations imposed by this part, or in the event a determination has been made against such a taxpayer which remains unpaid, the board may, not later than three years after the payment becomes delinquent, or within 10 years after the last recording of an abstract or copy of judgment under Section 32362 or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, give notice thereof, personally or by first-class mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the taxpayer, or owing any debts to the taxpayer. In the case of any state officer, department, or agency, the notice shall be given to such officer, department, or agency prior to the time it presents the claim of the delinquent taxpayer to the State Controller.
History—Stats. 1957, p. 2025, in effect September 11, 1957, amended the original section. Stats. 1963, p. 2936, in effect September 20, 1963, completely revised the original section. Stats. 1971, Ch. 1634, operative on and after January 1, 1972, and shall be applicable only with respect to certificates of lien or abstracts of judgment filed on or after that date. Substitutes "within 10 years after payment" for "within 3 years after payment". Stats. 1977, Ch. 481, operative July 1, 1978, deleted a comma following "32362" in the sixth line and added "or the recording or filing of a notice of state tax lien under Section 32363,". Stats. 1978, Ch. 827, effective January 1, 1979, substituted "first-class" for "registered". Stats. 1980, Ch. 600, operative January 1, 1981, added "last" following "32362 or the" and substituted "Section 7171 of the Government Code" for "Section 32363".