Section 12492.

Cal. Revenue and Taxation Code - RTC § 12492.
in effect
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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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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