California Revenue and Taxation Code 2192 – Except as otherwise specifically provided, all tax liens attach …
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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.
(Amended by Stats. 1995, Ch. 499, Sec. 18. Effective January 1, 1996.)
Terms Used In California Revenue and Taxation Code 2192
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.