Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 11493 — Lien of Tax

Cal. Rev. & Tax. Code § 11493

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

The lien upon personal property shall not be removed until the tax, interest, and penalties are paid, or the property subject to the lien is sold in payment of the tax, interest, and penalties.

Citator

Cal. Rev. & Tax. Code § 11493 — Lien of Tax is in force in the current edition of the Code, and nothing recorded condemns it.

The lien upon personal property shall not be removed until the tax, interest, and penalties are paid, or the property subject to the lien is sold in payment of the tax, interest, and penalties.