Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19207 — Judgment for Tax

Cal. Rev. & Tax. Code § 19207

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1993-06-16
Current through
Nov 2, 2026 (California Legislative Counsel)

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.

Citator

Cal. Rev. & Tax. Code § 19207 — Judgment for Tax is in force in the current edition of the Code, and nothing recorded condemns it.

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.