{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12493","citation":"Rev. & Tax. Code, § 12493","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- 12495.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-4/article-4"}],"history":"Repealed (in Sec. 84) and added by Stats. 2013, Ch. 33, Sec. 85.   (SB 78)   Effective June 27, 2013.   Section operative July 1, 2013, by its own provisions.","effective":"2013-06-27","html":"<p>(a) Every lien has the effect of an execution duly levied against all property of a delinquent insurer or surplus line broker.</p><p>(b) This section shall become operative on July 1, 2013. </p>","text":"(a) Every lien has the effect of an execution duly levied against all property of a delinquent insurer or surplus line broker. (b) This section shall become operative on July 1, 2013.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/effect-of-tax-12493","source":"California Legislative Information bulk export (pubinfo)"}