Revenue and Taxation Code section 2192

Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for which the taxes are levied.

Source: Section 2192, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2192. (accessed May 4, 2025).

Last Updated

Apr. 24, 2025

§ 2192’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_2192

Original Source: Section 2192, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2192. (last accessed Apr. 24, 2025).