Cal. RTC § 8955
This is the official text of Cal. RTC § 8955, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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.
Status: in_force · Read it on the official government site
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