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

§ 11492

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

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.

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

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California Revenue and Taxation Code

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