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Revenue and Taxation Code § 12492 (Cal.) · DecisionDepot

Statutes/Revenue and Taxation Code

California Revenue and Taxation Code

§ 12492

RTC § 12492Div. 2 · Part 7 · Ch. 4 · Art. 4

Statute text

View on leginfo.ca.gov

Every lien attaches as of 12:01 a.m. on the first day of March of the calendar year in which the tax is levied.

Legislative history

Amended by Stats. 1967, Ch. 818.

Source: California Revenue and Taxation Code § 12492 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.