BlackletterCalifornia law

Revenue and Taxation Code § 11492

ARTICLE 3. Lien of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 11492Official source ↗

Amended by Stats. 1982, Ch. 939, Sec. 2. Operative January 1, 1984, by Sec. 3 of Ch. 939.

The lien upon personal property created by this part attaches as of 12:01 a.m. on the first day of January of each year with respect to taxes, together with the interest and penalties thereon, to be levied during the year.