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BTLG Table of Contents > Alcoholic Beverage Tax Law > Chapter 7 > Section 32384

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 32384

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32384. Liability for transfer after notice. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the property or the amount of the debts thus transferred or paid he shall be liable to the State for any indebtedness due under this part from the person with respect to whose obligation the notice was given if solely by reason of such transfer or disposition the State is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.

History—Added by Stats. 1963, p. 2937, in effect September 20, 1963.