{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11494","citation":"Rev. & Tax. Code, § 11494","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. 1947, Ch. 860.","effective":null,"html":"<p>The lien upon personal property is paramount to all private liens or encumbrances of whatever character, and to the rights of any conditional vendor or other holder of the legal title, in or to any private car assessed under this part.</p>","text":"The lien upon personal property is paramount to all private liens or encumbrances of whatever character, and to the rights of any conditional vendor or other holder of the legal title, in or to any private car assessed under this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/lien-of-tax-11494","source":"California Legislative Information bulk export (pubinfo)"}