Home/California/Statutes/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/§ 11492.
California Statutes

§ 11492. — 11492. (Amended by Stats. 1982, Ch. 939, Sec. 2.)

California § 11492.
JurisdictionCalifornia
Code RTCRevenue 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

This text of California § 11492. (11492. (Amended by Stats. 1982, Ch. 939, Sec. 2.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Cal. Revenue and Taxation Code - RTC Code § 11492. (2026).

Text

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.

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Legislative History

Amended by Stats. 1982, Ch. 939, Sec. 2. Operative January 1, 1984, by Sec. 3 of Ch. 939.
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California § 11492., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/11492..