{"data":{"id":"us-ca/rtc-12494","jurisdiction":"us-ca","citation":"RTC § 12494","heading":"","body":"(a) No judgment is satisfied nor lien removed until either:\n(1) The taxes, interest, penalties, and costs are paid.\n(2) The insurer’s or surplus line broker’s property is sold for the payment thereof.\n(b) This section shall become operative on July 1, 2013.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 7. INSURANCE TAXATION [12001. - 13170.]","CHAPTER 4. Assessment and Effect of Tax [12301. - 12495.]","ARTICLE 4. Effect of Tax [12491. - 12495.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"ef7dd362de95c7b14b833a3a33057d26b2bf7d135d85400a6df2654be67e4e1b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12493","next":"us-ca/rtc-12495"},"notice":"GroundRules: Original legal text. Not legal advice."}