California Statutes
§ 60442. — 60442. (Added by Stats. 1994, Ch. 912, Sec. 17.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 31. PART 31. DIESEL FUEL TAX LAW·Ch. 7. CHAPTER 7. Collection of Tax·Art. 3. ARTICLE 3. Lien of Tax
The lien arising under Section 60441 attaches at the time a qualified motor vehicle is operated in this state through the use of diesel fuel taxable under this part.
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California § 60442. (60442. (Added by Stats. 1994, Ch. 912, Sec. 17.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.