§ 41172.5. — 41172.5. (Amended by Stats. 2021, Ch. 432, Sec. 149.)

California § 41172.5.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 20.: PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT
• Ch. 7.: CHAPTER 7. Administration
• Art. 5.: ARTICLE 5. The California Taxpayers’ Bill of Rights

Text

(a)
If any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the department determines any one of the following:
(1)
The levy on the property was not in accordance with the law.
(2)
The taxpayer has entered into and is in compliance with an installment payment agreement pursuant to Section 41127.5 to satisfy the surcharge liability for which the levy was imposed, unless that or another agreement allows for the levy.
(3)
The return of the property
will facilitate the collection of the surcharge liability or will be in the best interest of the state and the taxpayer.
(b)
Property returned under paragraphs (1) and (2) of subdivision (a) is subject to the provisions of Section 41174.

Legislative History

Amended by Stats. 2021, Ch. 432, Sec. 149. (SB 824) Effective January 1, 2022.