Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Cigarette and Tobacco Products Tax Law

CHAPTER 8. ADMINISTRATION.

Article 2. The California Taxpayers' Bill of Rights1

Section 30459.2

30459.2. Settlement of disputed liabilities. [Repealed by Stats. 1995, Ch. 497, in effect January 1, 1996.]

30459.2. 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 of any of the following:

(1) The expense of the sale process exceeds the liability for which the levy is made. (2) The Taxpayers' Rights Advocate orders the release of the levy or notice to withhold 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.

(b) 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 Division 2 of Title 9 of Part 2 of the Code of Civil Procedure.

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

History.—Stats. 1993, Ch. 589, in effect January 1, 1994, added "of Division 2" before "of Title 9" and added "Part 2 of" before "the Code" in subdivision (b).

1Article 2 was added by Stats. 1992, Ch. 438, in effect January 1, 1993.