{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11492","citation":"Rev. & Tax. Code, § 11492","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6"},{"name":"CHAPTER 4. Collection of Tax [11451. - 11534.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-4"},{"name":"ARTICLE 3. Lien of Tax [11491. - 11496.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-4/article-3"}],"history":"Amended by Stats. 1982, Ch. 939, Sec. 2.   Operative January 1, 1984, by Sec. 3 of Ch. 939.","effective":null,"html":"<p>The lien upon personal property created by this part attaches as of 12:01 a.m. on the first day of January of each year with respect to taxes, together with the interest and penalties thereon, to be levied during the year.</p>","text":"The lien upon personal property created by this part attaches as of 12:01 a.m. on the first day of January of each year with respect to taxes, together with the interest and penalties thereon, to be levied during the year.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/lien-of-tax-11492","source":"California Legislative Information bulk export (pubinfo)"}