Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

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Annotation 170.0067


170.0067 Release of Liens. Unpaid or underpaid tax, which has been "determined," becomes due and payable on the date the determination becomes final. On that date, pursuant Revenue and Taxation Code (RTC) to section 6757, the amount of the determination, including interest, penalties, and other costs, becomes a perfected and enforceable state tax lien. This statutory lien remains in effect for ten years, after which it expires, unless a notice of state tax lien is filed or recorded within that period.

RTC section 7097(a) requires that the taxpayer be given written preliminary notice 30 days prior to the filing of the lien. However, failure to give such notice does not invalidate the lien nor does it create authority for the Board to release the lien. The Board's authority to release a recorded lien is contained in sections 6740 and 7097, and the Board's failure to give the required notice is not a reason for release. 12/14/94. 11/3/08. (Am 2011-1).