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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 4. Assessment and Effect of Tax 12301-12495›ARTICLE 4. Effect of Tax 12491-12495

§ 12492

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.

(Amended by Stats. 1967, Ch. 818.)

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California Revenue and Taxation Code

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