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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 8994.
Universal Citation: CA Rev & Tax Code § 8994 (2018)
8994.
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.
(Amended by Stats. 1977, Ch. 481.)
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