Section 2193.

Cal. Revenue and Taxation Code - RTC § 2193.
in effect
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Every lien created by this division has the effect of an execution duly levied against the property subject to the lien.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 2193. — Section 2193 | Revenue and Taxation Code - RTC | Corpus