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BTLG Table of Contents > Sales and Use Tax Annotations > C > 170.0000 Collection Of Tax By Board > Annotation 170.0007.205

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C

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170.0000 Collection of Tax by Board

Annotation 170.0007.205

(a) In General

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170.0007.205 Fraudulent Conveyance. In order to consider a conveyance as fraudulent pursuant to Civil Code section 3439.04, two factors are required. The Board must be a creditor at the time of the conveyance and the conveyance must be made without fair consideration. 5/4/89.