Revenue and Taxation Code section 12494

(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: Section 12494, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=12494. (updated Jun. 27, 2013; accessed Sep. 1, 2025).

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Up to date

Verified:
Sep. 1, 2025

§ 12494's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_12494

Original Source: Section 12494, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=12494. (last accessed May 12, 2025).