ARTICLE 3. Lien of Tax [11491. - 11496.]

Article 3 added by Stats. 1941, Ch. 41.

§§ 11491–11496 · 6 sections

• § 11491 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…
• § 11492 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…
• § 11493 The lien upon personal property shall not be removed until the tax, interest, and penalties are paid, or the property subject to the lien is sold in payment of…
• § 11494 The lien upon personal property is paramount to all private liens or encumbrances of whatever character, and to the rights of any conditional vendor or other…
• § 11495 If any amount required to be paid to the state under this part is not paid when due, the board may within four years after the amount is due file for record in…
• § 11496 The board may at any time release all or any portion of the property subject to any lien provided for in this part from the lien or subordinate the lien to…