{"data":{"id":"us-ca/rtc-11492","jurisdiction":"us-ca","citation":"RTC § 11492","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"347d968b09a3b3909927067b9d4b7e90d05bc05ba7c2ac12203ba0d613c242a5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-11491","next":"us-ca/rtc-11493"},"notice":"GroundRules: Original legal text. Not legal advice."}