BlackletterCalifornia law

Government Code § 43002

ARTICLE 1. General

Current as of September 28, 2026Gov. Code, § 43002Official source ↗

Amended by Stats. 2003, Ch. 296, Sec. 12.1. Effective January 1, 2004.

Tax liens attach as of 12:01 a.m. on the first day of January of each year.