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Business Taxes Law Guide—Revision 2025
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 [Repealed by Stats. 1980, Ch. 600, operative January 1, 1981.]