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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 8997.5


8997.5. Unenforceable lien. [Repealed by Stats. 1980, Ch. 600, operative January 1, 1981.]