§ 19206
72 words·~1 min read·
/ca/revenue-and-taxation-code/19206A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Franchise Tax Board may, at any time, release all or any portion of the property subject to any lien provided for in this article from the lien or subordinate the lien to other liens if it determines that the taxes are sufficiently secured by a lien on other property of the taxpayer or that the release or subordination of the lien will not endanger or jeopardize the collection of the taxes.