California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 8.6 - Withholding by Third Persons
Section 16101 - Notice to Organization Doing Business Through Branches

In the case of an organization doing business through branches or agencies which has in its possession or control any credit or other personal property belonging to a delinquent taxpayer, or which owes any debt to the latter, the notice from the Controller specified in Revenue and Taxation Code Section 16101, requiring withholding of the credit, other personal property, or debt, will, whenever practicable, be sent to the branch or agency which has actual possession or control of the credit or other property, or through which the debt was incurred.

NOTE: Reference: Section 16101, Revenue and Taxation Code.