California Revenue & Taxation Code Cal. Rev. & Tax. Code § 19207 Official textleginfo.legislature.ca.govlast amended Jun 16, 1993SharePrintCopy citation 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. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous19206Next ›19208 Nearby sections (25 sections)19187191911919219193191941919519201192021920319204192051920619207192081920919221192221922319224192251922619231192321923319234Full table of contents →