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 Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 11491's source at ca​.gov