Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 26. Underground Storage Tank Maintenance Fee Law

Chapter 4. Collection of Fee

Article 5. Miscellaneous

Section 50133

50133. Credits; prohibition against transfer or disposal. After receiving the notice specified in Section 50132, the persons so notified shall not transfer or make any 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 board consents to a transfer or disposition or until 60 days after the receipt of the notice, whichever occurs first.