Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 11492 — Lien of Tax
Cal. Rev. & Tax. Code § 11492
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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 the interest and penalties thereon, to be levied during the year.
Citator
Cal. Rev. & Tax. Code § 11492 — Lien of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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 the interest and penalties thereon, to be levied during the year.