Rev. & Tax. Code, § 41172.5 · Article 5. The California Taxpayers’ Bill of Rights
Rev. & Tax. Code, § 41172.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the department determines any one of the following:
(1) The levy on the property was not in accordance with the law.
(2) The taxpayer has entered into and is in compliance with an installment payment agreement pursuant to Section 41127.5 to satisfy the surcharge liability for which the levy was imposed, unless that or another agreement allows for the levy.
(3) The return of the property will facilitate the collection of the surcharge liability or will be in the best interest of the state and the taxpayer.
(b) Property returned under paragraphs (1) and (2) of subdivision (a) is subject to the provisions of Section 41174.
Notes and commentary — not statutory text
History
Amended by Stats. 2021, Ch. 432, Sec. 149. (SB 824) Effective January 1, 2022.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=41172.5.
- Text hash
- sha256 d7f551bce4448d66da8fd865be4bf50463673fc131388ac7240914152d5e0d43
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.