Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 12494 — Effect of Tax

Cal. Rev. & Tax. Code § 12494

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2013-06-27
Current through
Nov 2, 2026 (California Legislative Counsel)

(a) No judgment is satisfied nor lien removed until either:

Citator

Cal. Rev. & Tax. Code § 12494 — Effect of Tax is in force in the current edition of the Code, and nothing recorded condemns it.

(a) No judgment is satisfied nor lien removed until either:

(1) The taxes, interest, penalties, and costs are paid.

(2) The insurer’s or surplus line broker’s property is sold for the payment thereof.

(b) This section shall become operative on July 1, 2013.