{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8993","citation":"Rev. & Tax. Code, § 8993","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 5. Collection of Tax [8951. - 9036.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-5"},{"name":"ARTICLE 3. Lien of Tax [8991. - 8996.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-5/article-3"}],"history":"Amended by Stats. 1977, Ch. 481.","effective":null,"html":"<p>The lien arising under Section <a href=\"/rtc/8991\">8991</a> shall not be removed until the excise tax, interest, and penalties are paid or the vehicle or other property subject to the lien is sold in payment thereof.</p>","text":"The lien arising under Section 8991 shall not be removed until the excise tax, interest, and penalties are paid or the 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-8993","source":"California Legislative Information bulk export (pubinfo)"}