DIVISION 2. OTHER TAXES 6001-61050›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 4. Collection of Tax 11451-11534›ARTICLE 3. Lien of Tax 11491-11496

§ 11491

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

The tax, together with the interest and penalties thereon, constitutes a lien upon, and has the effect of an execution duly levied against, all private cars and other personal property, belonging to or owned by the person against whom the tax is levied, and a lien upon all real property of said person as provided in Section 11495.

(Amended by Stats. 1947, Ch. 860.)

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California Revenue and Taxation Code

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