Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 12492 — Effect of Tax
Cal. Rev. & Tax. Code § 12492
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Every lien attaches as of 12:01 a.m. on the first day of March of the calendar year in which the tax is levied.
Citator
Cal. Rev. & Tax. Code § 12492 — Effect of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
Every lien attaches as of 12:01 a.m. on the first day of March of the calendar year in which the tax is levied.