Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 6. Collection of Tax.

Article 1. Security for Tax

Section 7852

7852. Nontransfer of credits. After receiving the notice the persons so notified shall neither transfer nor make 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 Controller consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires the earlier.

History—Stats. 1959, p. 2469, in effect September 18, 1959, substituted "60" for "20." Stats. 1963, p. 1808, in effect September 20, 1963, added the phrase "whichever period expires the earlier".