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Business Taxes Law Guide—Revision 2024
Integrated Waste Management Fee Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 23. Integrated Waste Management Fee Law
Chapter 6. Administration
Article 2. The California Taxpayers' Bill of Rights
Section 45871
45871. Preliminary notice to taxpayer prior to lien. (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the department shall mail to the fee payer a preliminary notice. The notice shall specify the statutory authority of the department for filing or recording the lien, indicate the earliest date on which the lien may be filed or recorded, and state the remedies available to the fee payer to prevent the filing or recording of the lien. In the event fee liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent.
(b) The preliminary notice required by this section shall not be required with respect to jeopardy determinations issued under Article 4 (commencing with Section 45351) of Chapter 3.
(c) If the department determines that the filing of a lien was in error, it shall mail a release to the fee payer and the entity recording the lien as soon as possible, but no later than seven days, after this determination and receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneous lien is obstructing a lawful transaction, the department shall immediately issue a release of lien to the fee payer and the entity recording the lien.
(d) When the department releases a lien that has been erroneously filed, notice of that release shall be mailed to the fee payer and, upon the request of the fee payer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was filed.
(e) (1) The department may release or subordinate a lien if the department determines any of the following:
(A) Release or subordination will facilitate the collection of the fee liability.
(B) Release or subordination will be in the best interest of the state and the fee payer.
(C) Release or subordination will be in the best interest of the state and another person that is not the taxpayer but that holds an interest with the taxpayer in the property that is subject to the lien.
(2) The amendments added to this subdivision do not constitute a change in, and are declaratory of, existing law.
History—Stats. 1993, Ch. 589, in effect January 1, 1994, substituted "or" for "of" after "Section 7150)" and substituted "of" for "or" after "Section 7220)" in subdivision (a); substituted "be required with respect to" for "apply to" after "shall not" in subdivision (b); added "the" after "determines that" and added "of" after "filing" in subdivision (c); added "that has been" after "a lien" and substituted "release" for "fact" after "notice of that" in subdivision (d). Stats. 1999, Ch. 929 (AB 1638), in effect January 1, 2000, added subdivision (e). Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "department" for "board" throughout the section; renumbered subdivision (e) as paragraph (e)(1) and created subparagraph (A) and (B) from former sentence as follows: substituted "any of the following:" for "release" after "determines" in new paragraph (1), added "Release" before "or subordination will", deleted "or" and added a period after "liability" in new subparagraph (A), added "Release or subordination" before "will be" in new subparagraph (B), added subparagraph (C) to paragraph (1), and added paragraph (2) in subdivision (e).