Cal. Rev. & Tax. Code § 19207

Current through the 2023 Legislative Session.

Section 19207 - Release of lien imposed under Section 19203 or 19204

The Franchise Tax Board may release any lien imposed under Section 19203 or 19204 if it finds that the liability represented by the lien, including any interest accrued thereon, is legally unenforceable.

Ca. Rev. and Tax. Code § 19207

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.