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Chapter 2. Gift Tax›Article 8.5. Collection of Tax Lien

§ 16067. Certificate of Release or Subordination.

California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IEAF3B6734C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

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.

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▸Contents — California Code of Regulations, Title 18 — Division 2.5. State Controller
California Code of Regulations, Title 18 — Division 2.5. State Controller

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