California Statutes

§ 11496. — 11496. (Added by Stats. 1947, Ch. 860.)

California § 11496.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 6.PART 6. PRIVATE RAILROAD CAR TAX
Ch. 4.CHAPTER 4. Collection of Tax
Art. 3.ARTICLE 3. Lien of Tax

This text of California § 11496. (11496. (Added by Stats. 1947, Ch. 860.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 11496. (2026).

Text

The board may at any time release all or any portion of the property subject to any lien provided for in this part from the lien or subordinate the lien to other liens and encumbrances if it determines that the amount, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien will not jeopardize the collection of the amount, interest, and penalties.

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Legislative History

Added by Stats. 1947, Ch. 860.
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Bluebook (online)
California § 11496., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/11496..