{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19207","citation":"Rev. & Tax. Code, § 19207","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 5. Collection of Tax [19201. - 19298.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-5"},{"name":"ARTICLE 1. Judgment for Tax [19201. - 19209.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-5/article-1"}],"history":"Added by Stats. 1993, Ch. 31, Sec. 26.   Effective June 16, 1993.   Operative January 1, 1994, by Sec. 83 of Ch. 31.","effective":"1993-06-16","html":"<p>The Franchise Tax Board may release any lien imposed under Section <a href=\"/rtc/19203\">19203</a> or <a href=\"/rtc/19204\">19204</a> if it finds that the liability represented by the lien, including any interest accrued thereon, is legally unenforceable.</p>","text":"The Franchise Tax Board may release any lien imposed under Section 19203 or 19204 if it finds that the liability represented by the lien, including any interest accrued thereon, is legally unenforceable.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/judgment-for-tax-19207","source":"California Legislative Information bulk export (pubinfo)"}