California Revenue and Taxation Code

§ 2192

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 2192 Effective Jan 1, 1996Div. 1 · Part 4 · Ch. 2

Statute text

View on leginfo.ca.gov

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.

Legislative history

Amended by Stats. 1995, Ch. 499, Sec. 18. Effective January 1, 1996.