Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2019
Motor Vehicle Fuel Tax Law
CHAPTER 8. ADMINISTRATION.
Article 2. The California Taxpayers' Bill of Rights1
8272. Release of levy. (a) The Controller shall release any levy or notice to withhold issued pursuant to this part on any property in the event the expense of the sale process exceeds the liability for which the levy is made.
(b) The Controller 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.