Cal. RTC § 19225
This is the official text of Cal. RTC § 19225, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Official statutory text
(a) (1) The Franchise Tax Board shall notify in writing the person described in Section 19221 of the filing or recording of a notice of state tax lien as provided under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code.
(2) The notice required under paragraph (1) shall be mailed in accordance with Section 2885 of the Civil Code no less than five business days after the day of the filing of the notice of lien.
(3) The notice shall specify, in simple and nontechnical terms, all of the following:
(A) The amount of unpaid tax.
(B) The right of the person to request a review during the 15-day period beginning on the day after the five-day period described in paragraph (2).
(C) The independent departmental administrative review available to the taxpayer with respect to the lien and the procedures to obtain that review.
(D) The procedures relating to the release of liens on property.
(b) (1) The Taxpayers’ Rights Advocate shall establish procedures for an independent departmental administrative review requested under subparagraph (C) of paragraph (3) of subdivision (a).
(2) A person shall be entitled to only one review under this section with respect to the taxable period to which the unpaid tax specified in subparagraph (A) of paragraph (3) of subdivision (a) relates.
(3) An independent departmental administrative review under this subdivision shall be conducted by an officer or employee, or officers or employees, who have had no prior involvement with respect to the unpaid tax specified in subparagraph (A) of paragraph (3) of subdivision (a) before the first review under this section or Section 21015.5. A taxpayer may waive the requirement of this paragraph. Administrative review under this paragraph is not subject to Chapter 4.5 (commencing with Section 11400) of Part 1 of Division 3 of the Government Code.
(4) To the extent practicable, a review under this section shall be held in conjunction with a review under Section 21015.5.
(c) For purposes of this section, subdivision (c) of Section 21015.5 shall apply.
(d) This section is operative for any collection action initiated after the date which is 180 days after the effective date of the act adding this section.
(2) The notice required under paragraph (1) shall be mailed in accordance with Section 2885 of the Civil Code no less than five business days after the day of the filing of the notice of lien.
(3) The notice shall specify, in simple and nontechnical terms, all of the following:
(A) The amount of unpaid tax.
(B) The right of the person to request a review during the 15-day period beginning on the day after the five-day period described in paragraph (2).
(C) The independent departmental administrative review available to the taxpayer with respect to the lien and the procedures to obtain that review.
(D) The procedures relating to the release of liens on property.
(b) (1) The Taxpayers’ Rights Advocate shall establish procedures for an independent departmental administrative review requested under subparagraph (C) of paragraph (3) of subdivision (a).
(2) A person shall be entitled to only one review under this section with respect to the taxable period to which the unpaid tax specified in subparagraph (A) of paragraph (3) of subdivision (a) relates.
(3) An independent departmental administrative review under this subdivision shall be conducted by an officer or employee, or officers or employees, who have had no prior involvement with respect to the unpaid tax specified in subparagraph (A) of paragraph (3) of subdivision (a) before the first review under this section or Section 21015.5. A taxpayer may waive the requirement of this paragraph. Administrative review under this paragraph is not subject to Chapter 4.5 (commencing with Section 11400) of Part 1 of Division 3 of the Government Code.
(4) To the extent practicable, a review under this section shall be held in conjunction with a review under Section 21015.5.
(c) For purposes of this section, subdivision (c) of Section 21015.5 shall apply.
(d) This section is operative for any collection action initiated after the date which is 180 days after the effective date of the act adding this section.
Status: in_force · Read it on the official government site
Need a lawyer in California?
Find a California lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.