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ANSWER by Visitor , April 17, 2011
To Remove the back seat you need to remove the back first. Behind the head rest there is a peace of leather that is attached with Velcro. Pull up from the bottom up and you will find to nuts I believe. Once you get that off there will be 2 nuts on bottom which hold seat portion on. Unscrew that then pull firmly on the front and it will come right out.