California Revenue and Taxation Code

§ 8991

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 8991Div. 2 · Part 3 · Ch. 5 · Art. 3

Statute text

View on leginfo.ca.gov

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.

Legislative history

Amended by Stats. 1977, Ch. 481.