Revenue and Taxation Code § 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.)
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.)