DIVISION 2. OTHER TAXES 6001-60709›PART 3. USE FUEL TAX 8601-9355›CHAPTER 5. Collection of Tax 8951-9035›ARTICLE 3. Lien of Tax 8991-8996

§ 8991

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

Notwithstanding the provisions of Section 8996, the excise tax, interest, and penalties are a lien upon and have the effect of an execution duly levied against any motor vehicle in which fuel taxable under this part is used and against any personal property of the user.

(Amended by Stats. 1977, Ch. 481.)

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California Revenue and Taxation Code

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