Home Table of Contents

§ 16067. Certificate of Release or Subordination.

18 CA ADC § 16067Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 2.5. State Controller (Refs & Annos)
Chapter 2. Gift Tax (Refs & Annos)
Article 8.5. Collection of Tax Lien
18 CCR § 16067
§ 16067. Certificate of Release or Subordination.
Currentness
A certificate by the Controller releasing property from any gift tax lien, or subordinating such lien to any other lien, is conclusive evidence of the release or subordination, but is no evidence whatsoever of payment or satisfaction of the tax for which the lien was imposed.
Note: Reference: Section 16067, Revenue and Taxation Code.
This database is current through 6/14/24 Register 2024, No. 24.
Cal. Admin. Code tit. 18, § 16067, 18 CA ADC § 16067
End of Document