Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 60442 — Lien of Tax
Cal. Rev. & Tax. Code § 60442
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1994-09-28
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The lien arising under Section 60441 attaches at the time a qualified motor vehicle is operated in this state through the use of diesel fuel taxable under this part.
Citator
Cal. Rev. & Tax. Code § 60442 — Lien of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
The lien arising under Section 60441 attaches at the time a qualified motor vehicle is operated in this state through the use of diesel fuel taxable under this part.