Cal. Code Regs. tit. 18 § 16068
Current through Register 2025 Notice Reg. No. 1, January 3, 2025
If a bond is filed with the Controller for the purpose of deferring the payment of tax in a case where the interest of a donee depends upon a contingency or condition, (see Revenue and Taxation Code Sections 15931 through 15937), any lien upon the property ceases when the bond is approved by the Controller.
NOTE: Reference: Section 16068, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 16068