Cal. Rev. & Tax. Code § 11492

Current through the 2023 Legislative Session.

Section 11492 - Creation of lien on personal property

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.

Ca. Rev. and Tax. Code § 11492

Amended by Stats. 1982, Ch. 939, Sec. 2. Operative January 1, 1984, by Sec. 3 of Ch. 939.