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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

§ 60444

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

The lien arising under Section 60441 as to the tax and interest, but exclusive of penalties, upon personal property is paramount to all private liens or encumbrances of whatever character, and to the rights of any conditional vendor or any other holder of the legal title, in or to any qualified motor vehicle that is operated in this state through the use of diesel fuel taxable under this part.

(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

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California Revenue and Taxation Code

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