{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12491","citation":"Rev. & Tax. Code, § 12491","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 7. INSURANCE TAXATION [12001. - 13170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7"},{"name":"CHAPTER 4. Assessment and Effect of Tax [12301. - 12495.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-4"},{"name":"ARTICLE 4. Effect of Tax [12491. - 12495.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-4/article-4"}],"history":"Amended by Stats. 2017, Ch. 561, Sec. 230.   (AB 1516)   Effective January 1, 2018.","effective":"2018-01-01","html":"<p>(a) Every tax levied upon an insurer under the provisions of Article XIII of the California Constitution and of this part is a lien upon all property and franchises of every kind and nature belonging to the insurer, and has the effect of a judgment against the insurer.</p><p>(b) (1) Every tax levied upon a surplus line broker under Part 7.5 (commencing with Section <a href=\"/rtc/13201\">13201</a>) is a lien upon all property and franchises of every kind and nature belonging to the surplus line broker, and has the effect of a judgment against the surplus line broker.</p><p>(2) A lien levied pursuant to this subdivision shall not exceed the amount of unpaid tax collected by the surplus line broker.</p>","text":"(a) Every tax levied upon an insurer under the provisions of Article XIII of the California Constitution and of this part is a lien upon all property and franchises of every kind and nature belonging to the insurer, and has the effect of a judgment against the insurer. (b) (1) Every tax levied upon a surplus line broker under Part 7.5 (commencing with Section 13201) is a lien upon all property and franchises of every kind and nature belonging to the surplus line broker, and has the effect of a judgment against the surplus line broker. (2) A lien levied pursuant to this subdivision shall not exceed the amount of unpaid tax collected by the surplus line broker.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/effect-of-tax-12491","source":"California Legislative Information bulk export (pubinfo)"}