California Revenue & Taxation Code Cal. Rev. & Tax. Code § 2192 Official textleginfo.legislature.ca.govlast amended Jan 01, 1996SharePrintCopy citation Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for which the taxes are levied. 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 Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation.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. ‹ Previous2191.5Next ›2192.1 Nearby sections (25 sections)2189.62189.72189.82189.121902190.22190.12191.42191.62191.102191.32191.521922192.12192.22193219421952196220122022203220422052206Full table of contents →