There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 6 - PRIVATE RAILROAD CAR TAX
CHAPTER 4 - Collection of Tax
ARTICLE 3 - Lien of Tax
Section 11491
CA Rev & Tax Code § 11491 (through 2013 Leg Sess) What's This?
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 cars and other personal property, belonging to or owned by the person against whom the tax is levied, and a lien upon all real property of said person as provided in Section 11495.
(Amended by Stats. 1947, Ch. 860.)
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