{"data":{"id":"us-ca/rtc-12491","jurisdiction":"us-ca","citation":"RTC § 12491","heading":"","body":"(a) Every tax levied upon an insurer under the provisions of Article XIII of the California Constitution and of this part is a lien upon all property and franchises of every kind and nature belonging to the insurer, and has the effect of a judgment against the insurer.\n(b) (1) Every tax levied upon a surplus line broker under Part 7.5 (commencing with Section 13201) is a lien upon all property and franchises of every kind and nature belonging to the surplus line broker, and has the effect of a judgment against the surplus line broker.\n(2) A lien levied pursuant to this subdivision shall not exceed the amount of unpaid tax collected by the surplus line broker.","path":["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.]"],"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":"295085d08121f7366e74654ea58726c656606861c5ea2a6b5950fc02202279a3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12435","next":"us-ca/rtc-12492"},"notice":"GroundRules: Original legal text. Not legal advice."}