Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 11494 — Lien of Tax
Cal. Rev. & Tax. Code § 11494
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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 holder of the legal title, in or to any private car assessed under this part.
Citator
Cal. Rev. & Tax. Code § 11494 — Lien of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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 holder of the legal title, in or to any private car assessed under this part.