GroundRules
RTC § 11492
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 lien upon personal property created by this part attaches as of 12:01 a.m. on the first day of January of each year with respect to taxes, together with the interest and penalties thereon, to be levied during the year.
Collected 2026-09-14T05:56:33Z. Source file · JSON