Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 7. INSURANCE TAXATION [12001 - 13170]
( Part 7 added by Stats. 1941, Ch. 113. ) CHAPTER 4. Assessment and Effect of Tax [12301 - 12495]
( Heading of Chapter 4 amended by Stats. 1961, Ch. 740. ) ARTICLE 4. Effect of Tax [12491 - 12495]
( Article 4 added by Stats. 1941, Ch. 113. ) 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.
(Amended by Stats. 1967, Ch. 818.)