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Cal. Revenue and Taxation Code § 2192

Cal. Revenue and Taxation Code § 2192

California · California Revenue and Taxation Code · Status: effective · Effective 1996-01-01

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Cal. Revenue and Taxation Code § 2192, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/917403
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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.