Revenue and Taxation Code section 11491

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.

Source: Section 11491, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=11491. (updated Jan. 1, 1947; accessed Jul. 21, 2025).

11491
11492
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Up to date

Verified:
Jul. 21, 2025

§ 11491's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_11491

Original Source: Section 11491, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=11491. (last accessed May 12, 2025).