Section 12494.

Cal. Revenue and Taxation Code - RTC § 12494.
in effect
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(a) No judgment is satisfied nor lien removed until either: (1) The taxes, interest, penalties, and costs are paid. (2) The insurer’s or surplus line broker’s property is sold for the payment thereof. (b) This section shall become operative on July 1, 2013.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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