California Revenue and Taxation Code

§ 11492

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 11492Div. 2 · Part 6 · Ch. 4 · Art. 3

Statute text

View on leginfo.ca.gov

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.

Legislative history

Amended by Stats. 1982, Ch. 939, Sec. 2. Operative January 1, 1984, by Sec. 3 of Ch. 939.