Cal. Rev. & Tax. Code § 12491

# (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.