California Legal Codes and Statutes

§ 12492

Amended by Stats. 1967, Ch. 818.

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.

Cite this section

Cal. Rev. & Tax. Code § 12492 (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-12492

Other sections in Article 4 - Effect of Tax

§ 12491§ 12492§ 12493§ 12494§ 12495

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