Section 12493.

Cal. Revenue and Taxation Code - RTC § 12493.
in effect
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(a) Every lien has the effect of an execution duly levied against all property of a delinquent insurer or surplus line broker. (b) This section shall become operative on July 1, 2013.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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