{"data":{"id":"us-ca/rtc-12492","jurisdiction":"us-ca","citation":"RTC § 12492","heading":"","body":"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.","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":"a0da25ab28dfa99ee2fe8536dcc5b4881f737283b7126e61081571e51e514b8b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12491","next":"us-ca/rtc-12493"},"notice":"GroundRules: Original legal text. Not legal advice."}