Cal. Code Regs. tit. 18 § 16067
Current through Register 2025 Notice Reg. No. 1, January 3, 2025
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.
Cal. Code Regs. Tit. 18, § 16067