Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 3.: PART 3. USE FUEL TAX/Ch. 5.: CHAPTER 5. Collection of Tax/Art. 3.: ARTICLE 3. Lien of Tax/§ 8991.
California Statutes

§ 8991. — 8991. (Amended by Stats. 1977, Ch. 481.)

California § 8991.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 3.PART 3. USE FUEL TAX
Ch. 5.CHAPTER 5. Collection of Tax
Art. 3.ARTICLE 3. Lien of Tax

This text of California § 8991. (8991. (Amended by Stats. 1977, Ch. 481.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 8991. (2026).

Text

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.

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Legislative History

Amended by Stats. 1977, Ch. 481.
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California § 8991., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/8991..