Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 8991 — Lien of Tax
Cal. Rev. & Tax. Code § 8991
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 8991 — Lien of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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.