Revenue and Taxation Code § 12493
ARTICLE 4. Effect of Tax
(a) Every lien has the effect of an execution duly levied against all property of a delinquent insurer or surplus line broker.
(b) This section shall become operative on July 1, 2013.
ARTICLE 4. Effect of Tax
(a) Every lien has the effect of an execution duly levied against all property of a delinquent insurer or surplus line broker.
(b) This section shall become operative on July 1, 2013.