Rev. & Tax. Code, § 12492 · Article 4. Effect of Tax

Rev. & Tax. Code, § 12492

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Amended by Stats. 1967, Ch. 818.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=12492.
Text hash: sha256 a0da25ab28dfa99ee2fe8536dcc5b4881f737283b7126e61081571e51e514b8b
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.