Is Cal. Rev. & Tax. Code § 2194 — Effect of Tax still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 2194 — Effect of Tax

Cal. Rev. & Tax. Code § 2194

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 1995-07-24
Current through: Nov 2, 2026 (California Legislative Counsel)

(a) Except as otherwise provided in this chapter, the judgment is satisfied and the lien removed when, but not before, either of the following occur:

Citator

Cal. Rev. & Tax. Code § 2194 — Effect of Tax is in force in the current edition of the Code, and nothing recorded condemns it.

(a) Except as otherwise provided in this chapter, the judgment is satisfied and the lien removed when, but not before, either of the following occur:

(1) The tax is paid or legally canceled.

(2) The property is sold to satisfy the tax lien.

(b) For purposes of this section, the tax is not deemed paid or legally canceled by virtue of a sale of a tax certificate for that tax pursuant to Section 4521.