Every lien attaches as of 12:01 a.m. on the first day of March of the calendar year in which the tax is levied.
Cal. Rev. & Tax. Code § 12492
Effect of Tax
Amended by Stats. 1967, Ch. 818.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.