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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 4 - LEVY OF TAX
CHAPTER 2 - Effect of Tax
Section 2192.
Universal Citation:
CA Rev & Tax Code § 2192 (2025)
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2192. Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for which the taxes are levied.
(Amended by Stats. 1995, Ch. 499, Sec. 18. Effective January 1, 1996.)
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