BlackletterCalifornia law

Revenue and Taxation Code § 12493

ARTICLE 4. Effect of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 12493Official source ↗

Repealed (in Sec. 84) and added by Stats. 2013, Ch. 33, Sec. 85. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.

(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.