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Business Taxes Law Guide—Revision 2024
Tax on Insurers Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 7. Insurance Taxation
Chapter 4. Assessment and Effect of Tax*
Article 4. Effect of Tax
Section 12491
12491. Lien of tax. [Repealed by Stats. 2013, Ch. 33 (SB 78) in effect June 27, 2013.]
12491. Lien of tax. [Repealed by Stats. 2013, Ch. 33 (SB 78), effective January 1, 2015.]
12491. Lien of tax. (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.
History—Added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013, but operative July 1, 2013.
* Stats. 1961, p. 1984, operative January 1, 1962, amended the title of Chapter 4 by substituting "Effect of Tax" for "Levy". Stats. 2017, Ch. 561 (AB 1516) in effect January 1, 2018, deleted "the provisions of" after "surplus line broker under" and deleted "of Division 2" after "(commencing with Section 13201)" in paragraph (1) of subdivision (b); and deleted subdivision (c).