California Revenue & Taxation Code Cal. Rev. & Tax. Code § 11492 Official textleginfo.legislature.ca.govSharePrintCopy citation 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. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous11491Next ›11493 Nearby sections (25 sections)11428114291143011451114521145311471114721147311474114751149111492114931149411495114961150111502115031151111512115131151411521Full table of contents →