Cal. RTC § 11491
This is the official text of Cal. RTC § 11491, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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.
Status: in_force · Read it on the official government site
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