Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 8992 — Lien of Tax
Cal. Rev. & Tax. Code § 8992
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 8992 — Lien of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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.