California Statutes
§ 8991. — 8991. (Amended by Stats. 1977, Ch. 481.)
California·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
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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California § 8991. (8991. (Amended by Stats. 1977, Ch. 481.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1977, Ch. 481.