Section 11491 Of Article 3. Lien Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 6. >> Chapter 4. >> Article 3.

. 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.