Section 19207.

Cal. Revenue and Taxation Code - RTC § 19207.
in effect
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The Franchise Tax Board may release any lien imposed under Section 19203 or 19204 if it finds that the liability represented by the lien, including any interest accrued thereon, is legally unenforceable.

References

referencesCal. Revenue and Taxation Code - RTC § 19203.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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