CA Rev & Tax Code Section 45868.5

(a)

Except in any case where the board finds collection of the tax to be in jeopardy, 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 board 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 45609 to satisfy the tax 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 tax 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 45870.