California Revenue and Taxation Code

§ 8992

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

RTC § 8992Div. 2 · Part 3 · Ch. 5 · Art. 3

The lien arising under Section 8991 attaches at the time a vehicle is operated in this state through the use of fuel taxable under this part.

Legislative history

Amended by Stats. 1977, Ch. 481.