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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 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".