{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60443","citation":"Rev. & Tax. Code, § 60443","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 7. Collection of Tax [60401. - 60496.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-7"},{"name":"ARTICLE 3. Lien of Tax [60441. - 60445.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-7/article-3"}],"history":"Added by Stats. 1994, Ch. 912, Sec. 17.   Effective September 28, 1994.   Operative July 1, 1995, by Sec. 26 of Ch. 912.","effective":"1994-09-28","html":"<p>The lien arising under Section <a href=\"/rtc/60441\">60441</a> shall not be removed until the tax, interest, and penalties are paid or the qualified motor vehicle or other property subject to the lien is sold in payment thereof.</p>","text":"The lien arising under Section 60441 shall not be removed until the tax, interest, and penalties are paid or the qualified motor vehicle or other property subject to the lien is sold in payment thereof.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/lien-of-tax-60443","source":"California Legislative Information bulk export (pubinfo)"}