California Revenue and Taxation Code 11492 – The lien upon personal property created by this part attaches as of …
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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.
(Amended by Stats. 1982, Ch. 939, Sec. 2. Operative January 1, 1984, by Sec. 3 of Ch. 939.)
Terms Used In California Revenue and Taxation Code 11492
- Lien: A claim against real or personal property in satisfaction of a debt.
- Personal property: All property that is not real property.