Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 6. Collection of Tax.

Article 2. Notice to Withhold

Section 41120

41120. Notice to holders of credits and personal property and to debtors. If any person is delinquent in the payment of the amount required to be paid by that person or if a determination has been made against that person that remains unpaid, the department may, not later than five years after the payment became delinquent, 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 delinquent, or any person against whom a determination has been made that remains unpaid or owing any debts to the delinquent or that person. In the case of any state officer, department, or agency, the notice shall be given to that officer, department, or agency prior to the time it presents the claim of the delinquent to the Controller.

History—Stats. 1978, Ch. 827, effective January 1, 1979, substituted "first-class" for "registered". Stats. 2006, Ch. 538 (SB 1852), in effect January 1, 2007, added "or her" after "to be paid by him", substituted "if" for "in the event" after "paid by him or her or", added "or her" and substituted "that" for "which" after "has been made against him", added "any" after "belonging to the delinquent, or", substituted "that" for "which" after "determination has been made", substituted "that" for "such" after "debts to the delinquent or" in the first sentence; and substituted "that" for "such" after "the notice shall be given to", added a comma after "department" in last sentence. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "that person" for "him or her" after "be paid by", substituted "that person" for "him or her" after "made against", substituted "department" for "board" after "unpaid, the" in the first sentence; added "," after "department" throughout the second sentence and deleted "State" before "Controller." in the second sentence.