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Title/Escrow Companies' Frequently Asked Questions

  1. How can I get a payoff request in and out of your office quickly?
    • Fax a demand request to the Lien Program at
      916. 845.4389.
    • For Business Entity payoff request call:
      Corporations 888. 635.0494
      Partnerships 916. 845.7165
      Limited Liability Company 916. 845.7166
    • Before submitting the request, it is imperative that you confirm that the lien belongs to your client by comparing the Social Security Number or Entity ID Number of your client to the Social Security Number or Entity ID Number listed on the state tax lien. This helps ensure that only those liens associated to your client are paid in full.

    Provide complete and accurate information regarding your client and the state tax liens, as follows:

    • Client's name and social security number or Entity ID Number and FEIN,
    • Lien certificate number,
    • Your company's phone number, fax number, escrow number, estimated closing date, and contact person.
    • Provide Copies of all Franchise Tax Board liens.

  2. How can I ensure you have received my demand request?
    Your fax confirmation confirms our receipt of your demand request. If you do not receive a response within ten business days, call the Lien Program at (916) 845-4350. Typically, faxed requests are processed within seven to ten business days. However, incomplete requests may take longer to process.

    For Business Entity demand questions call:
             Corporations 888.635.0494
             Partnerships 916. 845.7165
             Limited Liability Company 916.845.7166

  3. Why did I receive an Order to Withhold Personal Income Tax, and what responsibility do I have to honor it?
    The Order to Withhold Personal Income Tax was issued to collect on unpaid liabilities that are not secured by a state tax lien. Your company is required to withhold funds that belong to your client up to the amount of the Order. If the Order is not honored, your company may be held liable for payment. Please make reference to California Revenue and Taxation Code sections 18670 and 19672 on page two of the order. If you have any additional questions, contact the Lien Program at 916.845.4350.

  4. When other liens and judgments are against the same property, how do I determine which takes priority?
    Priority of a tax lien with other judgment creditor liens is generally established by the order in which each lien is recorded. Priority between competing state tax liens or between a state tax lien and a federal tax lien is determined by the statutory lien date (SLD) each liability was first established. For each lien in question, please contact the issuing agency to obtain the SLD date to determine which lien takes precedence over the other.

  5. What if the client insists the lien has already been resolved?
    If the lien were resolved, a Release of Lien would have been sent to the County Recorder for recordation. If the recorded lien release cannot be located at the County Recorder's office, submit a demand request to the Lien Program. The Lien Program will respond with either verification of the lien release or a demand for payment.

  6. Where do I send the escrow monies to pay the state tax lien Demand and/or the Order to Withhold?
    To ensure proper allocation of the imbursement being made, please send a copy of the Demand and/or the remittance page of the Order to Withhold to:
            Franchise Tax Board
            PO Box 942867
            Sacramento CA 94267-0011

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Last Updated: 04.27.2018


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