California Revenue and Taxation Code ARTICLE 3 - Lien of Tax

• Section 11491.
  The tax, together with the interest and penalties thereon, constitutes a lien upon, and has the effect of an execution duly levied against, all private...
• Section 11492.
  The lien upon personal property created by this part attaches as of 12:01 a.m. on the first day of January of each year with respect...
• Section 11493.
  The lien upon personal property shall not be removed until the tax, interest, and penalties are paid, or the property subject to the lien is...
• Section 11494.
  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...
• Section 11495.
  If any amount required to be paid to the state under this part is not paid when due, the board may within four years after...
• Section 11496.
  The board may at any time release all or any portion of the property subject to any lien provided for in this part from the...

Last modified: October 22, 2018