Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012

Sales And Use Tax Law


Article 3. The California Taxpayers' Bill of Rights*

Section 7094

7094. Release of levy. (a) The board shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense of the sale process exceeds the liability for which the levy is made.

(b) The Taxpayers' Rights Advocate may order the release of any levy or notice to withhold issued pursuant to this part or, within 90 days from the receipt of funds pursuant to a levy or notice to withhold, order the return of any amount up to one thousand five hundred dollars ($1,500) of moneys received, upon his or her finding that the levy or notice to withhold threatens the health or welfare of the taxpayer or his or her spouse and dependents or family.

(c) The board shall not sell any seized property until it has first notified the taxpayer in writing of the exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure.

(d) This section shall not apply to the seizure of any property as a result of a jeopardy assessment.

History.—Stats. 1995, Ch. 555, in effect January 1, 1996, added "or notice of withhold" after "levy", and substituted "that the" for "of any of the following: (1) The" in subdivision (a); substituted "(b)" for "(2)" before "The", substituted "may order" for "orders" after "Advocate", substituted "any" for "the" after "release of", added "or notice . . . moneys received" after "levy", and added "or notice to withhold" after "the levy" in subdivision (b); relettered former subdivisions (b) and (c), as (c) and (d), respectively.

* Article 3 was added by Stats. 1988, Ch. 1574, in effect January 1, 1989.