California Revenue and Taxation Code

§ 19208

RTC § 19208 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 5 · Art. 1

Statute text

A certificate by the Franchise Tax Board to the effect that any property has been released from a 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.

Legislative history

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