California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 12492
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.
Source: view the official text
Nearby sections (25 sections)
- 12425
- 12426
- 12427
- 12428
- 12429
- 12430
- 12431
- 12432
- 12433
- 12434
- 12435
- 12491
- 12492
- 12493
- 12494
- 12495
- 12601
- 12602
- 12631
- 12631.5
- 12632
- 12633
- 12634
- 12635
- 12636
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