Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2192 — Effect of Tax
Cal. Rev. & Tax. Code § 2192
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1996-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for which the taxes are levied.
Citator
Cal. Rev. & Tax. Code § 2192 — Effect of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for which the taxes are levied.