§ 1328. Discharge of attachment. 1. A defendant whose property or debt
has been levied upon may move, upon notice to the claiming authority and
the claiming agent, for any order discharging the attachment as to all
or part of the property or debt upon payment of the claiming agent's
fees and expenses, if any. On such a motion, the defendant shall give an
undertaking, in an amount equal to the value of the property or debt
sought to be discharged, that the defendant will pay to the claiming
authority the amount of any judgment which may be recovered in the
action against him or her, not exceeding the amount of the undertaking.
Making a motion or giving an undertaking under this section shall not of
itself constitute an appearance in the action.

2. When a motion to discharge is made in the case of property levied
upon pursuant to a claimed violation of the tax law, the amount of the
undertaking required shall be an amount equal to the lesser of:

(a) The amount specified in subdivision one of this section; or

(b) The aggregate amount of all unpaid tax and civil penalties for
such violation.