Section 23-746.01 - Release or subordination of lienA. If a lien established by section 23-745 has been satisfied and a notice of the lien was recorded by the department pursuant to section 23-746, the department shall issue a release of the lien to the person against whom the lien was claimed. The department shall record the lien release in any county where the original lien was recorded and in the office of the secretary of state, if applicable.B. At any time, the department may release all or any portion of the property subject to the lien from the lien or subordinate the lien to other liens if the department determines that either:1. The taxes are sufficiently secured by a lien on other property of the taxpayer.2. The release or subordination of the lien will not endanger or jeopardize the collection of the taxes.C. At the department's discretion and at any time, the department may withdraw a notice of lien that was recorded pursuant to this article if the department determines that any of the following conditions applies:1. The department's interests are best served by withdrawing the notice.2. Filing the lien was premature or otherwise in violation of the department's administrative procedures.3. Withdrawing the notice will facilitate collecting the outstanding amount of taxes, interest and penalties.4. The taxpayer has entered into an installment payment agreement unless the agreement provides otherwise.D. If a claim for contributions or payments in lieu of contributions has been compromised pursuant to section 23-642, the department is not required to record a release of the lien under this section but on the taxpayer's written request the department shall provide a certificate of release to the taxpayer.E. If a tax obligation has been extinguished pursuant to section 23-743, the lien for the extinguished tax is also extinguished. The department is not required to record a release of the lien under this section but on the taxpayer's written request the department shall provide a certificate of release to the taxpayer.F. A certificate by the department to the effect that any property has been released from the lien or that the lien has been subordinated to other liens is conclusive evidence that the property has been released or that the lien has been subordinated as provided in the certificate.