Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 11491 — Lien of Tax
Cal. Rev. & Tax. Code § 11491
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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 and other personal property, belonging to or owned by the person against whom the tax is levied, and a lien upon all real property of said…
Citator
Cal. Rev. & Tax. Code § 11491 — Lien of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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 and other personal property, belonging to or owned by the person against whom the tax is levied, and a lien upon all real property of said person as provided in Section 11495.