California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 55202
Official textleginfo.legislature.ca.govlast amended
After receiving the notice, 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.
Source: view the official text