{"data":{"id":"us-ca/rtc-19207","jurisdiction":"us-ca","citation":"RTC § 19207","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 5. Collection of Tax [19201. - 19298.]","ARTICLE 1. Judgment for Tax [19201. - 19209.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"bdea24b129b7156339ad02cca3a750a41efdf22b466e31bcdee6b702a22c7e8d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19206","next":"us-ca/rtc-19208"},"notice":"GroundRules: Original legal text. Not legal advice."}