Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Fee Collection Procedures Law
Chapter 6. Administration and Taxpayers' Bill of Rights
Article 2. The California Taxpayers' Bill of Rights
(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 Title 9 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.