Home/California/Statutes/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/§ 12492.
California Statutes

§ 12492. — 12492. (Amended by Stats. 1967, Ch. 818.)

California § 12492.
JurisdictionCalifornia
Code RTCRevenue 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

This text of California § 12492. (12492. (Amended by Stats. 1967, Ch. 818.)) 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.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 12492. (2026).

Text

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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Legislative History

Amended by Stats. 1967, Ch. 818.
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Bluebook (online)
California § 12492., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12492..