California § 41172.5 - If any property has been levied upon, the property or the proceeds from the sale
Full text of California Public Contract Code - PCC § 41172.5 — If any property has been levied upon, the property or the proceeds from the sale, with citation guidance and answers to common questions.
§ 41172.5. If any property has been levied upon, the property or the proceeds from the sale
(a) If any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the department determines any one of the following: (1) The levy on the property was not in accordance with the law. (2) The taxpayer has entered into and is in compliance with an installment payment agreement pursuant to Section 41127.5 to satisfy the surcharge liability for which the levy was imposed, unless that or another agreement allows for the levy. (3) The return of the property will facilitate the collection of the surcharge liability or will be in the best interest of the state and the taxpayer. (b) Property returned under paragraphs (1) and (2) of subdivision (a) is subject to the provisions of Section 41174.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 41172.5
What does Public Contract Code - PCC § 41172.5 cover?
Section 41172.5 ("If any property has been levied upon, the property or the proceeds from the sale") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 41172.5?
A common citation format is "Public Contract Code - PCC § 41172.5" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 41172.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.