California Government Code
§ 43002
GOV § 43002 Effective Jan 1, 2004Div. 4 · Title 4 · Ch. 1 · Art. 1
Statute text
View on leginfo.ca.govTax liens attach as of 12:01 a.m. on the first day of January of each year.
Legislative history
Amended by Stats. 2003, Ch. 296, Sec. 12.1. Effective January 1, 2004.