BlackletterCalifornia law

Revenue and Taxation Code § 11493

ARTICLE 3. Lien of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 11493Official source ↗

Amended by Stats. 1947, Ch. 860.

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.