California Revenue and Taxation Code 11493 – The lien upon personal property shall not be removed until the tax, …
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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.
(Amended by Stats. 1947, Ch. 860.)
Terms Used In California Revenue and Taxation Code 11493
- Lien: A claim against real or personal property in satisfaction of a debt.
- Personal property: All property that is not real property.
