Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 5. Collection of Tax.

Article 3. Lien of Tax

Section 8993

8993. Removal of lien. 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.

History—Stats. 1957, p. 3772, in effect September 11, 1957, added "or other property." Stats. 1977, Ch. 481, operative July 1, 1978, added "arising under Section 8991" following "lien".