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2018 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 3 - USE FUEL TAX
CHAPTER 5 - Collection of Tax
ARTICLE 3 - Lien of Tax
Section 8991.
Universal Citation: CA Rev & Tax Code § 8991 (2018)
8991.
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.
(Amended by Stats. 1977, Ch. 481.)
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