GroundRules
RTC § 11494
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 is paramount to all private liens or encumbrances of whatever character, and to the rights of any conditional vendor or other holder of the legal title, in or to any private car assessed under this part.
Collected 2026-09-14T05:56:33Z. Source file · JSON