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§ 16068. Termination of Lien When Bond Given Re Contingent Interests.

18 CA ADC § 16068Barclays 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 § 16068
§ 16068. Termination of Lien When Bond Given Re Contingent Interests.
Currentness
If a bond is filed with the Controller for the purpose of deferring the payment of tax in a case where the interest of a donee depends upon a contingency or condition, (see Revenue and Taxation Code Sections 15931 through 15937), any lien upon the property ceases when the bond is approved by the Controller.
Note: Reference: Section 16068, Revenue and Taxation Code.
This database is current through 6/14/24 Register 2024, No. 24.
Cal. Admin. Code tit. 18, § 16068, 18 CA ADC § 16068
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