California Statutes
§ 11492. — 11492. (Amended by Stats. 1982, Ch. 939, Sec. 2.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 6. PART 6. PRIVATE RAILROAD CAR TAX·Ch. 4. CHAPTER 4. Collection of Tax·Art. 3. ARTICLE 3. Lien of Tax
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.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 11492. (11492. (Amended by Stats. 1982, Ch. 939, Sec. 2.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1982, Ch. 939, Sec. 2. Operative January 1, 1984, by Sec. 3 of Ch. 939.