Rev. & Tax. Code, § 45868.5 · Article 2. The California Taxpayers’ Bill of Rights
Rev. & Tax. Code, § 45868.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Except in any case where the board finds collection of the tax to be in jeopardy, 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 board 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 45609 to satisfy the tax 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 tax 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 45870.
Notes and commentary — not statutory text
History
Added by Stats. 1999, Ch. 929, Sec. 57. Effective January 1, 2000.
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=45868.5.
- Text hash
- sha256 d79c3d95fe62f19d86657d8d50ed0cff351750e7237a4d1cd0bb742ce52e848f
- 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
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Revenue and Taxation Code
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.