Section 18676 Of Article 5. Withholding From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 2. >> Article 5.

. Whenever, under any provision of this article, service is authorized upon the state of any notice to withhold, unless expressly exempted from the provisions of this section, the service to be effective must, in addition to any other requirements, be made on the state agency owing the obligation prior to the time the agency presents the claim for payment thereof to the Controller.