California Revenue and Taxation Code

§ 21016

RTC § 21016 Effective Oct 10, 1999Div. 2 · Part 10.7

Statute text

(a)The board shall release any levy issued pursuant to Part 10.2 (commencing with Section 18401) on any property in the event of any circumstances deemed appropriate by the board, including, but not limited to, the following:

(1)The expense of the sale process to the state exceeds the liability for which the levy is made.

(2)The Taxpayers’ Rights Advocate orders the release of the levy upon his or her finding that the levy threatens the health or welfare of the taxpayer or his or her spouse and dependents or family.

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Legislative history

Amended by Stats. 1999, Ch. 931, Sec. 35. Effective October 10, 1999.