California Statutes
§ 12492. — 12492. (Amended by Stats. 1967, Ch. 818.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 7. PART 7. INSURANCE TAXATION·Ch. 4. CHAPTER 4. Assessment and Effect of Tax·Art. 4. ARTICLE 4. Effect of Tax
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.
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California § 12492. (12492. (Amended by Stats. 1967, Ch. 818.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1967, Ch. 818.