California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 8.5 - Collection of Tax Lien
Section 16067 - Certificate of Release or Subordination
Universal Citation: 18 CA Code of Regs 16067
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
A certificate by the Controller releasing property from any gift tax lien, or subordinating such lien to any other lien, is conclusive evidence of the release or subordination, but is no evidence whatsoever of payment or satisfaction of the tax for which the lien was imposed.
NOTE: Reference: Section 16067, Revenue and Taxation Code.
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