Cal. Rev. & Tax. Code § 8991

Current through the 2023 Legislative Session.
Section 8991 - Lien upon motor vehicle

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.

Ca. Rev. and Tax. Code § 8991

Amended by Stats. 1977, Ch. 481.