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Business Taxes Law Guide—Revision 2024

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 5. Collection of Tax

Article 2. Priority and Lien of Tax

Section 30323.5


30323.5. Unenforceable liens. [Repealed by Stats. 1980, Ch. 600, operative January 1, 1981.]