{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12492","citation":"Rev. & Tax. Code, § 12492","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. 1967, Ch. 818.","effective":null,"html":"<p>Every lien attaches as of 12:01 a.m. on the first day of March of the calendar year in which the tax is levied.</p>","text":"Every lien attaches as of 12:01 a.m. on the first day of March of the calendar year in which the tax is levied.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/effect-of-tax-12492","source":"California Legislative Information bulk export (pubinfo)"}