California Revenue and Taxation Code Section 11494

CA Rev & Tax Code § 11494 (2017)  

The lien upon personal property is paramount to all private liens or encumbrances of whatever character, and to the rights of any conditional vendor or other holder of the legal title, in or to any private car assessed under this part.

(Amended by Stats. 1947, Ch. 860.)

Last modified: October 25, 2018