BlackletterCalifornia law

Revenue and Taxation Code § 11491

ARTICLE 3. Lien of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 11491Official source ↗

Amended by Stats. 1947, Ch. 860.

The tax, together with the interest and penalties thereon, constitutes a lien upon, and has the effect of an execution duly levied against, all private cars and other personal property, belonging to or owned by the person against whom the tax is levied, and a lien upon all real property of said person as provided in Section 11495.