Section 12492.

  1. Law
  2. California Code
  3. Code - RTC
  4. 2 - OTHER TAXES
  5. 7 - INSURANCE TAXATION
  6. 4 - Assessment and Effect of Tax
  7. 4 - Effect of Tax
  8. Section 12492.

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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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