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 [Repealed by Stats. 1980, Ch. 600, operative January 1, 1981.]