Laws, Regulations and Annotations


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 12492

12492. When lien attaches. 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.

History—Added by Stats. 1941, Ch. 113, operative July 1, 1943. Stats. 1967, p. 2244, operative January 1, 1968, substituted "as of 12:01 a.m. on the first day of" for "on the first Monday in" March.

* Stats. 1961, p. 1984, operative January 1, 1962, amended the title of Chapter 4 by substituting "Effect of Tax" for "Levy".