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State of California Franchise Tax Board

Title and Escrow Companies - Lien Payoff Requests During Escrow

eDemand requests

Use eDemand for faster service. Before you begin, review the list of necessary information. After we receive your request, you will get an auto-reply confirmation with an estimated processing time. 

Fax/mail option

Fax your demand request to us at 916.845.4389 or mail it along with the following:

Your fax confirmation confirms our receipt. We usually process fax requests within 7 to 10 business days in the order received, and mail requests may take 21 days or more. Incomplete requests may take longer to process.

Necessary information

Verify each Franchise Tax Board lien relates to your client and all liens against your client’s property are included. Provide complete and accurate information about the following:

Your company

  • Name
  • Mailing address
  • Phone number
  • Fax number
  • Escrow number
  • Estimated closing date
  • Contact name
  • Contact person’s email address

Client information

  • Name(s)
  • For individuals - Franchise Tax Board ID or Social Security number(s)
  • For business entities - Business entity number
  • Current mailing address

For each lien

  • Name(s) of property owner(s)
  • For individuals - Franchise Tax Board ID or Social Security number(s)
  • For business entities - Business entity number
  • Lien certificate number(s)

Response to payoff request

Call us at 916.845.4350 if you have not received a response in the timeframes provided:

  • eDemand - Approximately 3 to 5 business days
  • Fax - Approximately 10 business days
  • Mail - 21 or more business days

Determining lien priority

Priority of a tax lien 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 when each liability was first created (which is known as the statutory lien date).

Order to Withhold Personal Income Tax (OTW)

An OTW is a legal order that requires the recipient to withhold funds held in their possession belonging to the debtor. We issue OTWs to collect on unpaid tax liabilities not secured by a state tax lien.

If the OTW is not honored, the recipient may be held liable for payment. Please refer to California Revenue and Taxation Code Sections 18670 and 19672 on page two of the order. If you have any questions, contact the Lien Program at 916.845.4350.

When a client insists the lien is resolved

If a lien release cannot be located at the county recorder's office or the California Secretary of State, send an eDemand request to us and we will respond with either verification of the lien release or a demand for payment.

Paying the amount due

Once you receive the lien payoff amount:

  • Write your client’s FTB account number on the payment.
  • Include a copy of the demand and/or the remittance page of the OTW.
  • Mail the payment to us.

PO BOX 942867
SACRAMENTO CA 94267-0011

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