Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Diesel Fuel Tax Law

CHAPTER 9. ADMINISTRATION.

Article 2. The California Taxpayers' Bill of Rights

Section 60632

60632. 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 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 the funds pursuant to a levy or notice to withhold may order the return of any amount 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 or dependents. (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. 1996, Ch. 1087, in effect January 1, 1997, added subdivision (b) and relettered former subdivisions (b) and (c) as (c) and (d), respectively.