Rev. & Tax. Code, § 12494 · Article 4. Effect of Tax
Rev. & Tax. Code, § 12494
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
Notes and commentary — not statutory text
History
Repealed (in Sec. 87) and added by Stats. 2013, Ch. 33, Sec. 88. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=12494.
- Text hash
- sha256 ef7dd362de95c7b14b833a3a33057d26b2bf7d135d85400a6df2654be67e4e1b
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 12494. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.