GroundRules
RTC § 11491
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]
- CHAPTER 4. Collection of Tax [11451. - 11534.]
- ARTICLE 3. Lien of Tax [11491. - 11496.]
The tax, together with the interest and penalties thereon, constitutes a lien upon, and has the effect of an execution duly levied against, all private cars and other personal property, belonging to or owned by the person against whom the tax is levied, and a lien upon all real property of said person as provided in Section 11495.
Collected 2026-09-14T05:56:33Z. Source file · JSON