Revenue and Taxation Code section 12491

(a)

Every tax levied upon an insurer under the provisions of Article XIII of the California Constitution and of this part is a lien upon all property and franchises of every kind and nature belonging to the insurer, and has the effect of a judgment against the insurer.

(b)

(1)Every tax levied upon a surplus line broker under Part 7.5 (commencing with Section 13201) is a lien upon all property and franchises of every kind and nature belonging to the surplus line broker, and has the effect of a judgment against the surplus line broker.

(2)

A lien levied pursuant to this subdivision shall not exceed the amount of unpaid tax collected by the surplus line broker.

Source: Section 12491, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=12491.­ (updated Jan. 1, 2018; accessed Nov. 3, 2025).

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Verified:
Nov. 3, 2025

§ 12491's source at ca​.gov