BlackletterCalifornia law

Revenue and Taxation Code § 12492

ARTICLE 4. Effect of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 12492Official source ↗

Amended by Stats. 1967, Ch. 818.

Every lien attaches as of 12:01 a.m. on the first day of March of the calendar year in which the tax is levied.