DIVISION 2. OTHER TAXES 6001-60709›PART 31. DIESEL FUEL TAX LAW 60001-60709›CHAPTER 7. Collection of Tax 60401-60495›ARTICLE 3. Lien of Tax 60441-60445

§ 60441

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Notwithstanding Section 60445, the tax, interest, and penalties are a lien upon and have the effect of an execution duly levied against any qualified motor vehicle in which diesel fuel taxable under this part is used and against any personal property of the interstate user.

(Amended by Stats. 1995, Ch. 555, Sec. 88. Effective January 1, 1996.)

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California Revenue and Taxation Code

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