§ 11492
40 words·~1 min read·
/ca/revenue-and-taxation-code/11492A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.