- (1) The department may release all or any portion of the property subject to a lien if it determines that the release will not endanger or jeopardize the collection of the amount secured thereby.
- (2) The department shall release all or any portion of the property subject to a lien upon a final determination of a court of competent jurisdiction that the taxpayer does not owe some or all of the amount secured by the lien or that no jeopardy to the revenue exists.
- (3) The department shall release the lien against any taxpayer whenever the tax, penalties and interest covered by the lien are paid.
History.--s. 19, ch. 71-359; s. 71, ch. 91-112.
Note.--Former s. 214.47.