BlackletterCalifornia law

Revenue and Taxation Code § 60443

ARTICLE 3. Lien of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 60443Official source ↗

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

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.