Revenue and Taxation Code section 11492

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.

Source: Section 11492, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=11492. (accessed May 10, 2025).

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Last Updated

May 10, 2025

§ 11492’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_11492

Original Source: Section 11492, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=11492. (last accessed May 10, 2025).