California Revenue and Taxation Code

§ 19225

RTC § 19225 Effective Jan 1, 2000Div. 2 · Part 10.2 · Ch. 5 · Art. 2

Statute text

(a)(1) The Franchise Tax Board shall notify in writing the person described in Section 19221 of the filing or recording of a notice of state tax lien as provided under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code.

(2)The notice required under paragraph (1) shall be mailed in accordance with Section 2885 of the Civil Code no less than five business days after the day of the filing of the notice of lien.

(3)The notice shall specify, in simple and nontechnical terms, all of the following:

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Legislative history

Added by Stats. 1999, Ch. 348, Sec. 1. Effective January 1, 2000. Applicable as provided in subd. (d).