Section 20564 Of Article 3. Claims From California Revenue And Taxation Code >> Division 2. >> Part 10.5. >> Chapter 1. >> Article 3.
20564
. (a) If a lien for the assistance fiscal year has been
acquired against the property, or, in the case of a mobilehome,
against the certificate of title, of the claimant by reason of the
claimant's use of a certificate of eligibility which was paid
pursuant to Chapter 6 (commencing with Section 16180) of Part 1 of
Division 4 of Title 2 of the Government Code, the net payment
otherwise due such claimant shall first be applied by the Controller
to reduce the obligation secured by such lien.
(b) If a lien has been reduced as provided in subdivision (a) and
the Franchise Tax Board subsequently determines that the assistance
allowed for such year was erroneous, the Franchise Tax Board shall
notify the Controller who will make an appropriate adjustment to the
lien.