California Statutes
§ 11496. — 11496. (Added by Stats. 1947, Ch. 860.)
California·Code RTC Revenue 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
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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California § 11496. (11496. (Added by Stats. 1947, Ch. 860.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1947, Ch. 860.