{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2192","citation":"Rev. & Tax. Code, § 2192","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 4. LEVY OF TAX [2151. - 2326.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4"},{"name":"CHAPTER 2. Effect of Tax [2186. - 2196.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4/chapter-2"}],"history":"Amended by Stats. 1995, Ch. 499, Sec. 18.   Effective January 1, 1996.","effective":"1996-01-01","html":"<p>Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for which the taxes are levied.</p>","text":"Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for which the taxes are levied.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/effect-of-tax-2192","source":"California Legislative Information bulk export (pubinfo)"}