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DIVISION 2. OTHER TAXES 6001-61050›PART 3. USE FUEL TAX 8601-9355›CHAPTER 5. Collection of Tax 8951-9035›ARTICLE 3. Lien of Tax 8991-8996

§ 8992

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

The lien arising under Section 8991 attaches at the time a vehicle is operated in this state through the use of fuel taxable under this part.

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

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California Revenue and Taxation Code

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