Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 8994 — Lien of Tax
Cal. Rev. & Tax. Code § 8994
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The lien arising under Section 8991 as to the tax and interest, but exclusive of penalties, upon personal property is paramount to all private liens or encumbrances of whatever character, and to the rights of any conditional vendor or any other holder of the legal title, in or to any motor…
Citator
Cal. Rev. & Tax. Code § 8994 — Lien of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
The lien arising under Section 8991 as to the tax and interest, but exclusive of penalties, upon personal property is paramount to all private liens or encumbrances of whatever character, and to the rights of any conditional vendor or any other holder of the legal title, in or to any motor vehicle which is operated in this state through the use of fuel taxable under this part.