California Legal Codes and Statutes

§ 12491

Amended by Stats. 2017, Ch. 561, Sec. 230. (AB 1516) Effective January 1, 2018.
(a)Every tax levied upon an insurer under the provisions of Article XIII of the California Constitution and of this part is a lien upon all property and franchises of every kind and nature belonging to the insurer, and has the effect of a judgment against the insurer.
(b)(1) Every tax levied upon a surplus line broker under

Part 7.5 (commencing with Section 13201) is a lien upon all property and franchises of every kind and nature belonging to the surplus line broker, and has the effect of a judgment against the surplus line broker.

(2)A lien levied pursuant to this subdivision shall not exceed the amount of unpaid tax collected by the surplus line broker.

Cite this section

Cal. Rev. & Tax. Code § 12491 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-7-insurance-taxation/chapter-4-assessment-and-effect-of-tax/article-4-effect-of-tax/section-12491

Other sections in Article 4 - Effect of Tax

§ 12491§ 12492§ 12493§ 12494§ 12495

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.