Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Cigarette and Tobacco Products Tax Law
CHAPTER 8. ADMINISTRATION.
Article 2. The California Taxpayers' Bill of Rights1
(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.