GroundRules
RTC § 12492
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 7. INSURANCE TAXATION [12001. - 13170.]
- CHAPTER 4. Assessment and Effect of Tax [12301. - 12495.]
- ARTICLE 4. Effect of Tax [12491. - 12495.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON