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Business Taxes Law Guide—Revision 2024
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Chapter 7. Administration.
Article 2. The California Taxpayers' Bill of Rights1
Section 9272
9272. Release of levy. (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense of the sale process exceeds the liability for which the levy is made.
(b) (1) (A)The Taxpayers' Rights Advocate may order the release of any levy or notice to withhold issued pursuant to this part or, within 90 days from the receipt of funds pursuant to a levy or notice to withhold, order the return of any amount up to two thousand three hundred dollars ($2,300) of moneys received, 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 amount the Taxpayers' Rights Advocate may return to each taxpayer subject to a levy or notice to withhold, is limited to two thousand three hundred dollars ($2,300), or the adjusted amount as specified in paragraph (2), in any monthly period.
(C) The Taxpayers' Rights Advocate may order amounts returned in the case of a seizure of property as a result of a jeopardy determination, subject to the amounts set or adjusted pursuant to this section and if the ultimate collection of the amount due is no longer in jeopardy.
(2) (A) The California Department of Tax and Fee Administration shall adjust the two-thousand-three-hundred-dollar ($2,300) amount specified in paragraph (1) as follows:
(i) On or before March 1, 2016, and on or before March 1 each year thereafter, the California Department of Tax and Fee Administration shall multiply the amount applicable for the current fiscal year by the inflation factor adjustment calculated based on the percentage change in the Consumer Price Index, as recorded by the California Department of Industrial Relations for the most recent year available, and the formula set forth in paragraph (2) of subdivision (h) of Section 17041. The resulting amount will be the applicable amount for the succeeding fiscal year only when the applicable amount computed is equal to or exceeds a new operative threshold, as defined in subparagraph (B).
(ii) When the applicable amount equals or exceeds an operative threshold specified in subparagraph (B), the resulting applicable amount, rounded to the nearest multiple of one hundred dollars ($100), shall be operative for purposes of paragraph (1) beginning July 1 of the succeeding fiscal year.
(B) For purposes of this paragraph, "operative threshold" means an amount that exceeds by at least one hundred dollars ($100) the greater of either the amount specified in paragraph (1) or the amount computed pursuant to subparagraph (A) as the operative adjustment to the amount specified in paragraph (1).
(c) The California Department of Tax and Fee Administration 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.
(d)Except as provided in subparagraph (C) of paragraph (1) of subdivision (b), this section shall not apply to the seizure of any property as a result of a jeopardydetermination.
History—Stats. 1993, Ch. 589 (AB 2211), in effect January 1, 1994, added "of Division 2" before "of Title 9" and added "of Part 2" before "of the Code" to subdivision (b). Stats. 1995, Ch. 555 (SB 718), in effect January 1, 1996, substituted "that the" for "of any of the following: (1) The" after "in the event" in subdivision (a); substituted subdivision letter "(b)" for paragraph number "(2)" and substituted "may order the release of any" for "orders the release of the" after "Taxpayers' Rights Advocate" in, and added "issued pursuant to … of moneys received," after "notice to withhold" in, subdivision (b); and relettered former subdivisions (b) and (c) as (c) and (d), respectively. Stats. 2015, Ch. 789 (AB 1277), in effect January 1, 2016, relettered former subdivision (b) as (b)(1)(A), substituted "two thousand three hundred dollars ($2,300)" for "one thousand five hundred dollars ($1,500)" after "any amount up to" and added paragraph (2) to subdivision (b); substituted "Except as provided in subparagraph (C) of paragraph (1) of subdivision (b), this" for "This" before "section shall not apply" and substituted "determination" for "assessment" after "as a result of a jeopardy" in subdivision (d). Stats. 2018, Ch. 181 (SB 1289), in effect January 1, 2019, deleted "release or" after "Taxpayers' Rights Advocate may" in paragraph (b)(1)(B); and substituted "California Department of Tax and Fee Administration" for "board" throughout section.
1 Article 2 was added by Stats. 1992, Ch. 438, in effect January 1, 1993.